NOTICE OF BENEFIT SUSPENSION - Oracle Help Center · NOTICE OF BENEFIT SUSPENSION ... Your pension...

NOTICE OF BENEFIT SUSPENSION(Reemployment After Normal Retirement Age)

(Sample Letter)

Douglas Lewis Date: 09/05/20003569 Malta Ave

Social Security No: 058-39-2799Newark, NJ 07112

Dear Douglas Lewis:

Our records indicate that you have been rehired after the Normal Retirement Age of________as provided for in Section ________of the GBI Salaried Plan.

This Notice is to inform you that during your period of reemployment, your pensionbenefit will be suspended for any month in which you work 40 hours or more.

Your pension benefit will be recalculated to increase your pension for any month inwhich you do not work 40 hours. Your pension benefit will resume in the monthfollowing the one in which you again separate from service. For your convenience, acopy of the relevant Plan provision is attached.

U.S. Department of Labor Regulations governing this matter can be found in Section2530.203-3 of the Code of Federal Regulations, which require that this Notice be sentto you so that you have an opportunity to review this suspension. The reviewprocedure is the same as the claims procedure as described on page(s) ________ ofthe Summary Plan Description (SPD).

If you would like a copy of the SPD, please contact our Benefits Office as follows:

Address __________________________________________________

__________________________________________________

Telephone: ________________________________________________

By: _______________________________________________________Plan Administrator or Authorized Representative

NOTICE OF MINIMUM DISTRIBUTIONFOR ACTIVE EMPLOYEES REACHING AGE 70 1/2

WHO ARE 5 PERCENT OWNERS OF THE EMPLOYER(Sample Notice)



Dear Douglas Lewis:

Our records indicate that you have reached, or will shortly reach, age 70 1/2. Section401(a)(9) of the Internal Revenue Code requires all active employees who are participants inpension plans and who are 5 percent owners of the employer to receive a “minimumdistribution” from such plans by April 1 of the calendar year following the year in which age 701/2 is reached.

Since you are currently an active employee and participating in the GBI Salaried Plan (Plan)you will be required to begin receiving payments by April 1, __________, in the monthlyamount of $_________________.

Please note that as long as you are an active employee participating in the Plan, your pensionbenefit will be recalculated each year to take into account any additional service credit youearn, and any increases in salary, if applicable. However, your pension benefit will not bedecreased from the amount shown above. Then, at the time you retire, further adjustmentsmay be made to take into account any other pension benefits you have earned.

Enclosed is check number _____________ , dated ___________________, payable to you, inthe amount of $_________________.

Should you have any questions, please contact the Plan Administrator at the address shownabove.

Sincerely,

By: _____________________________________________ Plan Administrator or Authorized Representative

_____________________________________________ Title

PARTICIPANT'S OPTIONAL FORM OF BENEFIT PAYMENT(Plans Required to Offer a Qualified Joint and Survivor Annuity)

(Sample Form)

Dear Douglas Lewis:

As a participant in the GBI Salaried Plan (Plan), you may select the form of paymentyou prefer from among those described below. However, this election is subject tosome conditions:

Single participant:

• If you are not married, your benefits will be paid as a life annuity. Thismeans that you will receive a monthly payment for life. After you die,no further benefits will be paid to any other person.

Married participant:

• Your benefits will be paid as a qualified joint and survivor annuity. Thismeans that you will receive monthly payments for life; after your death,monthly payments will continue to your spouse for life. The benefitpaid to your spouse will equal 50 percent of the monthly amount paidto you.

• If you and your spouse do not want to receive the qualified joint andsurvivor annuity, you should select another payment form and yourspouse must complete the attached spousal consent form.

• If you and your spouse reject the qualified joint and survivor annuity,your benefits will be paid as a life annuity. This means that you willreceive a monthly payment for life. After you die, no further benefitswill be paid to any other person.

Death benefits:

If you select a payment form that provides a death benefit, yourbeneficiary will depend on your marital status.

• If you are married, your beneficiary will be your spouse, unless yourspouse gives written consent for another beneficiary.

• If you are not married, the person receiving those benefits will be theperson designated on the latest Beneficiary Designation Form filedwith the Plan Administrator. Please review your current BeneficiaryDesignation Form to ensure that it reflects your current wishes.

Participant's Optional Form of Benefit Payment(Page 2 of 7)

Normally, your benefits will begin shortly after you reach the Plan's retirementage. Federal law allows you to delay the payment of benefits by specifying alater distribution date. However, payment of your benefits must begin by April 1of the calendar year following the later of:

• When you reach age 701/2; or

• Your the date of retirement.

If you elect to retire after you reach age 701/2 (and you are not a 5-percent ownerof the employer), your pension benefit will be actuarially increased to take intoaccount the period you worked after you reached age 701/2 -- for which you didnot receive any pension benefits.

However, please note that if you are a 5-percent owner of the employer, you willbe required to begin receiving distributions from the Plan no later than April 1 ofthe calendar year following the year in which you reach age 701/2.

If you have any questions about completing this form, please contact your PlanAdministrator:

[Name of Plan Administrator][Address]

[Telephone number]


DISTRIBUTION REQUEST

In accordance with the provisions of the Plan, I request that my benefits be paid in theform selected from those listed below. I also request that my benefits begin on the datespecified below.

IMPORTANT:

The Plan Administrator has attempted to calculate the amount payable undereach option. The amounts shown below are estimates only. The actualpayment amount may be slightly different, and will depend upon the finalcalculation. The actual amount of your benefit will be based strictly on the rulesof the Plan.

Optional Forms of Payment (Choose one only):

___ Life Annuity

This is a monthly payment to you for the rest of your life. The estimatedmonthly payment amount is $13,020.34. This benefit will end on your deathand no further benefit will be paid to anyone after your death.

___ Joint and Survivor Annuity

This is a monthly payment to you for your life; and at your death, monthlypayments continue to your beneficiary.

The payments to your beneficiary will be a percentage of the pension benefit youare receiving at the time of your death. The costs for a Joint & Survivor Annuityvary depending on the percentage you choose. The higher the percentage, thehigher the cost to you. Be sure to ask your Plan Administrator about the costsinvolved before you actually elect a percentage.

(Check only one of the percentages shown below.)

_____ 50 percent _____ 66 2/3 percent

_____ 75 percent _____ 100 percent


The estimated monthly pension benefit you will receive is shown below:

• If you elect a 50 percent benefit for your beneficiary, your monthly benefitwill be approximately $10,449.43 and your beneficiary's benefit will beapproximately $5,224.72.

• If you elect a 66 2/3 percent benefit for your beneficiary, your monthlybenefit will be approximately $0.00 and your beneficiary's benefit will beapproximately $0.00.

• If you elect a 75 percent benefit for your beneficiary, your monthly benefitwill be approximately $0.00 and your beneficiary's benefit will beapproximately $0.00.

• If you elect a 100 percent benefit for your beneficiary, your monthly benefitwill be approximately $0.00 and your beneficiary's benefit will beapproximately $0.00.

___ Lump Sum Payment

This is a one time payment to you. The lump sum is calculated to be theequivalent dollar value (i.e., the actuarial present value) of the all the paymentsthat you would have received during your life had you elected a life annuity(above).

If you select the Lump Sum Payment, your estimated benefit will be$1,663,321.04.

___ Period Certain Annuity

This is a payment to you for a certain amount of years. If you select this paymentform, benefits will stop at the end of the period you select. But if you die beforethe end of the period you select, payments will continue to your beneficiary untilthe payments to you plus the payments to your beneficiary have been made forthe period you select.

Select only one period from the following choices shown below:

___ 5 years ___ 10 years ___ 15 years

• If you select payments for five years, your monthly pension benefit will beapproximately $0.00.


• If you select payments for ten years, your monthly pension benefit will beapproximately $0.00.

• If you select payments for fifteen years, your monthly pension benefit will beapproximately $0.00.

If benefits are to be paid as a lump sum, or a nonperiodic distribution, they are to bepaid:

___ Directly to me; or

___ Directly to another plan (including an IRA).

The name and address of the administrator of the other plan is:

_________________________________________________________________

__________________________________________________________________

The account number, if applicable, is: ______________________________

I want my benefits to begin on:_____________________________________.

By signing below, I agree to receive my Plan benefits in the form selected above. I also:

1. Acknowledge that I received IRS form W-4P and understand that I may havefederal income tax withheld from my distribution.

2. Understand that I may be required to pay estimated federal income taxes andmay incur substantial penalties if my withholding and estimated tax paymentsare too low: and

3. Understand that I may change my benefit payment form any time before mybenefits begin.

I have reviewed my Beneficiary Designation Form; and affirm that it either : (i) reflectsmy current wishes, or (ii) I have filed a revised beneficiary designation.

Your Signature: ________________________________________________________

Date Signed: __________________________________________________________


TO BE COMPLETED BY PLAN ADMINISTRATOR (or designee):

Received on ___________________________________ 19_________

Received by: ______________________________________________(Plan Administrator's signature)

_______________________________________________Address_______________________________________________

SPOUSE'S CONSENT TO WAIVER OF QUALIFIED JOINT & SURVIVOR ANNUITY

I am married to [participant's name], a participant in the [name of plan] who has electeda form of benefit payment other than a qualified joint and survivor annuity. I agreewith and consent to this election and understand that:

I shall not receive any benefits from the plan after my spouse's death, and thatthis consent is irrevocable.

Spouse's Signature: ______________________________________ Date: _________

Spouse's name: ________________________________________________________(please print or type)

Spouse's address: ______________________________________________________

______________________________________________________

This consent is valid only if it is notarized by a notary public or witnessed by anauthorized representative of the Plan.

The above consent was subscribed in my presence this_______day of_____________________ 19______.

Signature of Notary: ____________________________________________________

[SEAL OF NOTARY]


If witnessed by a Representative of the Plan:

____________________________________________________________________Plan Representative’s signature

________________________________________________Date:______________Name of Plan Representative (print or type)

This form was received by the Plan Administrator on:__________________________

____________________________________________________________________Plan Administrator's (or designee’s) signature

PARTICIPANT'S BENEFIT SELECTION(Plans Not Required to Offer a Qualified Joint and Survivor Annuity)

(Sample Form)

Dear Douglas Lewis:

As a participant in the GBI Salaried Plan (Plan) you may select the form of payment youprefer from those described below. If you select a payment form that provides a deathbenefit, your beneficiary will be your spouse, if you are married.

If you fall into one of these two categories:

• not married, or • married, but with your spouse's consent, designated a beneficiary other than

your spouse,

the person receiving those benefits will be the person designated on the latestBeneficiary Designation Form filed with the administrator. You should review that formto ensure that it reflects your current wishes.

Normally, your benefits will begin shortly after you reach the Plan's retirement ages.

If you have any questions about completing this form, contact the Plan Administrator.

DISTRIBUTION REQUEST

Subject to any limitations contained in the Plan and required by law, I request that mybenefits be paid in the form selected from those listed below. I also request that mybenefits begin on the date specified below.

Note to participant. The Plan Administrator has attempted to calculate the amountpayable under each option. However, the final payment amount may be slightlydifferent.

_____ Lump Sum payment in the approximate amount $___________.

_____ Monthly Installments for (check one only):

five years____ ten years____ fifteen years____

EmplID Empl Rcd Account Name Account Number Taxpayer ID Distribution Code Rollover Amount Non-taxable Amount Rollover Source

--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

R-RDBB07 0 Susan Stevens 88888888 123456789 DC 3,112.00$ 2,563.50$ Contribution Account

Institution Name/Address: Test Rollover Institution 1 1 Test Avenue

San Francisco CA 94105 United States

PeopleSoft

Report ID: PARODETL Page No. 1

Run Date 11/17/2006

Run Time 14:03:37

- Rollover Information

Run ID: R_JUNE87

Benefit Plan: RDBUYP

Process Instance: 558

Payment Frequency: One Time Payment Pay Period End Date: 06/30/1987

Processing Selection: Confirmation Processing Check Date: 06/30/1987

--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Benefit Plan: RDBUYP

Payments: 1

Total Payments: 3,112.00$

Contribution Rollover Amount: 3,112.00$

Schedule Rollover Amount: 0.00$

Manual Rollover Amount: 0.00$

--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

EmplID Empl Rcd# Payment Amount Adjustment Amount Payment Total Check Date SetID Vendor Name

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

KU0001 1 33,264.80$ 0.00$ 33,264.80$ 02/01/2000

PeopleSoft

Report ID: PARVWPMT Page No. 1

Run Date 11/17/2006

Run Time 14:27:51

- Total Payment Detail

Run ID: R-01-00

Benefit Plan: KUSP


Payment Frequency: Monthly Payment Pay Period End Date: 01/31/2000


---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Benefit Plan: KUSP

Payments: 1


Adjustment Amount: 0.00$

Scheduled Amount: 33,264.80$

Manual Amount: 0.00$

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

EmplID Empl Rcd# NT Payment Amount NT Adjustment Amount NT Payment Total Check Date SetID Vendor Name

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

KU0001 1 0.00$ 0.00$ 0.00$ 02/01/2000

PeopleSoft


Run Date 11/17/2006

Run Time 14:29:52

- NonTaxable Payment Details

Run ID: R-01-00

Benefit Plan: KUSP




---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Benefit Plan: KUSP

Payments: 1





---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

EmplID Empl Rcd# Form Code Payment Number Guaranteed Payments Percent to Survivor Designated Payee

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

KU0001 1 JS 1 0 50%

PeopleSoft


Run Date 11/17/2006

Run Time 14:30:38

- Payment Information

Run ID: R-01-00

Benefit Plan: KUSP




---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Benefit Plan: KUSP

Payments: 1





---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

2

If you select the Monthly Installments payment form, benefits will stop at the endof the period you select. If you die before the end of the period you select,payments will continue to your beneficiary until the payments to you plus thepayments to your beneficiary have been made for the period you selected. Ifyou select this payment form, your monthly benefit will be:

• If you select payments for five years, approximately $0.00

• If you select payments for ten years, approximately $0.00

• If you select payments for fifteen years, approximately $0.00

If benefits are to be paid as a lump sum, a nonperiodic distribution, or a distribution thatis to be paid over the shorter of my life expectancy, or the joint life expectancies of mybeneficiary and me, or ten years, they are to be paid:

_____ Directly to me; or

_____ Directly to another plan (including an IRA).

The name and address of the plan administrator of the other plan is:_________________________________________________________________

_________________________________________________________________

_________________________________________________________________

Social Security Number: _______________________

Account Number: _____________________________

I want my benefits to begin on:__________________________________.

By signing below, I agree to receive my plan benefits in the form selected above. I also:

• Acknowledge that I received IRS form W-4P and understand that I may havefederal income tax withheld from my distribution.

• Understand that I may be required to pay estimated federal income taxes andmay incur substantial penalties if my withholding and estimated tax paymentsare too low; and

• Understand that I may change my benefit payment form only before mybenefits begin.

3

I have reviewed my Beneficiary Designation Form and affirm that it either: (i) reflects mycurrent wishes; or (ii) I have filed a revised beneficiary designation.

Participant's signature:__________________________________________________

Date:________________________________________________________________

TO BE COMPLETED BY PLAN ADMINISTRATOR (or designee):

Received on ___________________________________ 19_________

Received by: ______________________________________________(Plan Administrator's signature)

_______________________________________________Address_______________________________________________

________________________________________________

Calculation KUSP TEST (KUSPTEST )~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Rules as of Date: 07/01/2000 Run Date: 09/05/2000 Run Time: 15:11:02Calc Reason: TV-Deferred Pymt (06/30/2007)

Employee Lewis,Douglas (KU0001 )~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Birthdate: 06/29/1947 Sex: M Soc Sec Number: 058-39-2799Marital Status: Spouse Name/Birthdate:Married Lewis,Nely Garcia (06/18/1979)

Plan GBI Salaried Plan (KUSP )~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Benefit Commencement Age: 65 Date: 06/29/2012 Lump Sum Age: 65 Date: 06/29/2012

Formula: (KUS_BF_F)==============================================================MAX((((KUS_FA_F * .02) * KUS_SVB_F) - (KUS_PIA_CS* .25)),0) = KUS_BF_D1==============================================================

Components--------------------------------------------------------------KUS_FA_F (FAE_AMOUNT) = 14166.670000000000000KUS_SVB_F (SERVICE_AMOUNT) = 27.500000000000000KUS_SVB_F (DATE_ATTAINED) = 06/30/2007KUS_SVB_F (UNITS) = Y KUS_PIA_CS = 1062.0000000000000000000000000000000000000000000000000KUS_BF_D1 = 7526.1700000000000000000000000000000000000000000000000

Formula: (KUS_BF_F2)==============================================================(BENFO_CS ) = KUS_BF_D2==============================================================

Components--------------------------------------------------------------BENFO_CS = 13020.339744000000000000000000000000000000000000000000KUS_BF_D2 = 13020.340000000000000000000000000000000000000000000000KUS_PIA_CS = 1062.0000000000000000000000000000000000000000000000000

PeopleSoftReport ID: PAT06A CALCULATION WORKSHEET - FORMULA DETAIL Page No. 1

Run Date 09/05/2000Run Time 15:20:27

End of Report

Calculation Messages~~~~~~~~~~~~~~~~~~~~~~~~

ALIASE VEST_P1_CS ALREADY ASSIGNED A VALUE, NEW ASSIGNMENT WAS ACCEPTED.- Calc:KUSPTEST Empl:KU0001 Plan:KUSP FR:KUS_BE_F2Warning: Age Adjustment from 62.000000 to 65.000000 was not done, conflicting sub-adj definition(s). KUSPTEST KU0001 KUSP KUS_ELPIAF

WARNING: Alias KUS_BF_D1 has been assigned a new value. - Calc:KUSPTEST Empl:KU0001 Plan:KUSP FR:KUS_BF_FALIASE KUS_BF_D1 ALREADY ASSIGNED A VALUE, NEW ASSIGNMENT WAS ACCEPTED.- Calc:KUSPTEST Empl:KU0001 Plan:KUSP FR:KUS_EL_FWARNING: Alias KUS_BF_D2 has been assigned a new value. - Calc:KUSPTEST Empl:KU0001 Plan:KUSP FR:KUS_BF_F2

Employee Information~~~~~~~~~~~~~~~~~~~~~~~~

Lewis,Douglas Employee ID KU00013569 Malta Ave ( ) Sex MaleNewark, NJ 07112 Birthdate 06/29/1947

Marital Status MarriedSpouse Lewis,Nely GarciaSpouse Birthdate 06/18/1979

Employment History~~~~~~~~~~~~~~~~~~~~~~~~

Action Reason Code History Employee Type HistoryEff Date Action Reason Date Employee Type~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~~~01/01/1980 Hire

PeopleSoftReport ID: PAT06B CALCULATION WORKSHEET Page No. 1

Run Date 09/05/2000Run Time 15:20:24

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Calculation Name: KUSPTEST

As of Date: 07/01/2000Employee Lewis,Douglas Calc Date 09/05/2000 Reason Code TV-Deferred PymtSocial Security 058-39-2799 Calc Time 15:11:02 Event Date 06/30/2007~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Plan Overrides~~~~~~~~~~~~~~~~~~~~~~~~

Assumed Earnings Amt: $0.00 Assumed Hours Amt: 0.000000Wage Base Escalation Rate: 0.000000 Assumed CPI Pct Inc 0.000000Assumed Salary Scale Pct Incr: 0.000000 Assumed Contributions Pct: 0.000000Grant Full Service Credit: N Spouse Eligibility Override: Benficiary DOB Override: Beneficiary SEX Override:

Beneficiary Information~~~~~~~~~~~~~~~~~~~~~~~~

PLAN: Spouse Eligibility: CONTINGENT: Beneficiary Name: Lewis,Nely Garcia Beneficiary DOB : 06/18/1979 Beneficiary SEX : F

Optional Forms~~~~~~~~~~~~~~~~~~~~~~~~

Splan Optional Forms~~~~~~~~~~~~~~~~~~~~~~~~Form: Joint & Survivor Annuity Guaranteed Payment: 0.00 Percent Continued: 50.00 Factor: 0.802547

Type Total (Unlimited) NonTax (Unlimited) Total (Limited) NonTax (Limited)~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Retiree Amount $10,449.43 $0.00 $1,449.05 $0.00Plan Beneficiary Amount $5,224.72 $0.00 $724.53 $0.00 *

Form: Life Annuity Guaranteed Payment: 0.00 Percent Continued: 0.00 Factor: 1.000000

Type Total (Unlimited) NonTax (Unlimited) Total (Limited) NonTax (Limited)~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Retiree Amount $13,020.34 $0.00 $1,805.56 $0.00

Form: Lump Sum Guaranteed Payment: 0.00 Percent Continued: 0.00 Factor: 127.747896

Type Total (Unlimited) NonTax (Unlimited) Total (Limited) NonTax (Limited)~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Retiree Amount $1,663,321.04 $0.00 $1,663,321.04 $0.00

* Denotes the qualified joint and survivor optional form.


Run Date 09/05/2000Run Time 15:20:24


Plan Name: KUSPEmployee Lewis,Douglas Calc Date 09/05/2000 BCD Dt 06/29/2012 Reason Code TV-Deferred PymtSocial Security 058-39-2799 Calc Time 15:11:02 LS Dt 06/29/2012 Event Date 06/30/2007~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Splan Optional Forms~~~~~~~~~~~~~~~~~~~~~~~~Form: Joint & Survivor Annuity Guaranteed Payment: 0.00 Percent Continued: 50.00 Factor: 0.802547

Type Total (Unlimited) NonTax (Unlimited) Total (Limited) NonTax (Limited)~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Retiree Amount $10,449.43 $0.00 $1,449.05 $0.00Plan Beneficiary Amount $5,224.72 $0.00 $724.53 $0.00 *

Form: Life Annuity Guaranteed Payment: 0.00 Percent Continued: 0.00 Factor: 1.000000

Type Total (Unlimited) NonTax (Unlimited) Total (Limited) NonTax (Limited)~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Retiree Amount $13,020.34 $0.00 $1,805.56 $0.00

Form: Lump Sum Guaranteed Payment: 0.00 Percent Continued: 0.00 Factor: 127.747896

Type Total (Unlimited) NonTax (Unlimited) Total (Limited) NonTax (Limited)~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Retiree Amount $1,663,321.04 $0.00 $1,663,321.04 $0.00

* Denotes the qualified joint and survivor optional form.

Benefit Calculation~~~~~~~~~~~~~~~~~~~~~~~~

Normal Retirement Date: Early Retirement Date:

Benefit AmountSplan Benefit Formula PIA $7,526.17Automatic Spouse Benefit $0.00Monthly Payment Life Annuity

Benefit AmountSPlan Cash Balance Formula $13,020.34Automatic Spouse Benefit $0.00Monthly Payment Life Annuity

Service~~~~~~~~~~~~~~~~~~~~~~~~

Splan Benefit Service27.500000 Years as of Event Date (06/30/2007)

Period Process Period End Hours Breaks Accumulated Service Service Service AccumulatedStart Through for Period Breaks w/ Breaks w/o Breaks Adjustment Service~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~ ~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~01/01/1980 12/31/1980 12/31/1980 0 0.000000 0.000000 1.000000 1.000000 0.000000 1.00000001/01/1981 12/31/1981 12/31/1981 0 0.000000 0.000000 1.000000 1.000000 0.000000 2.00000001/01/1982 12/31/1982 12/31/1982 0 0.000000 0.000000 1.000000 1.000000 0.000000 3.00000001/01/1983 12/31/1983 12/31/1983 0 0.000000 0.000000 1.000000 1.000000 0.000000 4.00000001/01/1984 12/31/1984 12/31/1984 0 0.000000 0.000000 1.000000 1.000000 0.000000 5.00000001/01/1985 12/31/1985 12/31/1985 0 0.000000 0.000000 1.000000 1.000000 0.000000 6.00000001/01/1986 12/31/1986 12/31/1986 0 0.000000 0.000000 1.000000 1.000000 0.000000 7.00000001/01/1987 12/31/1987 12/31/1987 0 0.000000 0.000000 1.000000 1.000000 0.000000 8.00000001/01/1988 12/31/1988 12/31/1988 0 0.000000 0.000000 1.000000 1.000000 0.000000 9.00000001/01/1989 12/31/1989 12/31/1989 0 0.000000 0.000000 1.000000 1.000000 0.000000 10.00000001/01/1990 12/31/1990 12/31/1990 0 0.000000 0.000000 1.000000 1.000000 0.000000 11.00000001/01/1991 12/31/1991 12/31/1991 0 0.000000 0.000000 1.000000 1.000000 0.000000 12.000000


Run Date 09/05/2000Run Time 15:20:24



01/01/1992 12/31/1992 12/31/1992 0 0.000000 0.000000 1.000000 1.000000 0.000000 13.00000001/01/1993 12/31/1993 12/31/1993 0 0.000000 0.000000 1.000000 1.000000 0.000000 14.00000001/01/1994 12/31/1994 12/31/1994 0 0.000000 0.000000 1.000000 1.000000 0.000000 15.00000001/01/1995 12/31/1995 12/31/1995 0 0.000000 0.000000 1.000000 1.000000 0.000000 16.00000001/01/1996 12/31/1996 12/31/1996 0 0.000000 0.000000 1.000000 1.000000 0.000000 17.00000001/01/1997 12/31/1997 12/31/1997 0 0.000000 0.000000 1.000000 1.000000 0.000000 18.00000001/01/1998 12/31/1998 12/31/1998 0 0.000000 0.000000 1.000000 1.000000 0.000000 19.00000001/01/1999 12/31/1999 12/31/1999 0 0.000000 0.000000 1.000000 1.000000 0.000000 20.00000001/01/2000 12/31/2000 12/31/2000 0 0.000000 0.000000 1.000000 1.000000 0.000000 21.00000001/01/2001 12/31/2001 12/31/2001 0 0.000000 0.000000 1.000000 1.000000 0.000000 22.00000001/01/2002 12/31/2002 12/31/2002 0 0.000000 0.000000 1.000000 1.000000 0.000000 23.00000001/01/2003 12/31/2003 12/31/2003 0 0.000000 0.000000 1.000000 1.000000 0.000000 24.00000001/01/2004 12/31/2004 12/31/2004 0 0.000000 0.000000 1.000000 1.000000 0.000000 25.00000001/01/2005 12/31/2005 12/31/2005 0 0.000000 0.000000 1.000000 1.000000 0.000000 26.00000001/01/2006 12/31/2006 12/31/2006 0 0.000000 0.000000 1.000000 1.000000 0.000000 27.00000001/01/2007 06/30/2007 06/30/2007 0 0.000000 0.000000 0.500000 0.500000 0.000000 27.500000

Splan Participation Service27.498900 Years as of Event Date (06/30/2007)

Period Process Period End Hours Breaks Accumulated Service Service Service AccumulatedStart Through for Period Breaks w/ Breaks w/o Breaks Adjustment Service~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~ ~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~01/01/1980 01/31/1980 01/31/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.08333002/01/1980 02/29/1980 02/29/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.16666003/01/1980 03/31/1980 03/31/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.24999004/01/1980 04/30/1980 04/30/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.33332005/01/1980 05/31/1980 05/31/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.41665006/01/1980 06/30/1980 06/30/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.49998007/01/1980 07/31/1980 07/31/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.58331008/01/1980 08/31/1980 08/31/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.66664009/01/1980 09/30/1980 09/30/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.74997010/01/1980 10/31/1980 10/31/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.83330011/01/1980 11/30/1980 11/30/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.91663012/01/1980 12/31/1980 12/31/1980 0 0.000000 0.000000 0.083330 0.083330 0.000000 0.99996001/01/1981 01/31/1981 01/31/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.08329002/01/1981 02/28/1981 02/28/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.16662003/01/1981 03/31/1981 03/31/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.24995004/01/1981 04/30/1981 04/30/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.33328005/01/1981 05/31/1981 05/31/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.41661006/01/1981 06/30/1981 06/30/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.49994007/01/1981 07/31/1981 07/31/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.58327008/01/1981 08/31/1981 08/31/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.66660009/01/1981 09/30/1981 09/30/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.74993010/01/1981 10/31/1981 10/31/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.83326011/01/1981 11/30/1981 11/30/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.91659012/01/1981 12/31/1981 12/31/1981 0 0.000000 0.000000 0.083330 0.083330 0.000000 1.99992001/01/1982 01/31/1982 01/31/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.08325002/01/1982 02/28/1982 02/28/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.16658003/01/1982 03/31/1982 03/31/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.24991004/01/1982 04/30/1982 04/30/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.33324005/01/1982 05/31/1982 05/31/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.41657006/01/1982 06/30/1982 06/30/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.49990007/01/1982 07/31/1982 07/31/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.58323008/01/1982 08/31/1982 08/31/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.66656009/01/1982 09/30/1982 09/30/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.74989010/01/1982 10/31/1982 10/31/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.83322011/01/1982 11/30/1982 11/30/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.91655012/01/1982 12/31/1982 12/31/1982 0 0.000000 0.000000 0.083330 0.083330 0.000000 2.99988001/01/1983 01/31/1983 01/31/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.08321002/01/1983 02/28/1983 02/28/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.16654003/01/1983 03/31/1983 03/31/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.24987004/01/1983 04/30/1983 04/30/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.33320005/01/1983 05/31/1983 05/31/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.41653006/01/1983 06/30/1983 06/30/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.49986007/01/1983 07/31/1983 07/31/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.58319008/01/1983 08/31/1983 08/31/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.66652009/01/1983 09/30/1983 09/30/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.74985010/01/1983 10/31/1983 10/31/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.83318011/01/1983 11/30/1983 11/30/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.916510


Run Date 09/05/2000Run Time 15:20:24



12/01/1983 12/31/1983 12/31/1983 0 0.000000 0.000000 0.083330 0.083330 0.000000 3.99984001/01/1984 01/31/1984 01/31/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.08317002/01/1984 02/29/1984 02/29/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.16650003/01/1984 03/31/1984 03/31/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.24983004/01/1984 04/30/1984 04/30/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.33316005/01/1984 05/31/1984 05/31/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.41649006/01/1984 06/30/1984 06/30/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.49982007/01/1984 07/31/1984 07/31/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.58315008/01/1984 08/31/1984 08/31/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.66648009/01/1984 09/30/1984 09/30/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.74981010/01/1984 10/31/1984 10/31/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.83314011/01/1984 11/30/1984 11/30/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.91647012/01/1984 12/31/1984 12/31/1984 0 0.000000 0.000000 0.083330 0.083330 0.000000 4.99980001/01/1985 01/31/1985 01/31/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.08313002/01/1985 02/28/1985 02/28/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.16646003/01/1985 03/31/1985 03/31/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.24979004/01/1985 04/30/1985 04/30/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.33312005/01/1985 05/31/1985 05/31/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.41645006/01/1985 06/30/1985 06/30/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.49978007/01/1985 07/31/1985 07/31/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.58311008/01/1985 08/31/1985 08/31/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.66644009/01/1985 09/30/1985 09/30/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.74977010/01/1985 10/31/1985 10/31/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.83310011/01/1985 11/30/1985 11/30/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.91643012/01/1985 12/31/1985 12/31/1985 0 0.000000 0.000000 0.083330 0.083330 0.000000 5.99976001/01/1986 01/31/1986 01/31/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.08309002/01/1986 02/28/1986 02/28/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.16642003/01/1986 03/31/1986 03/31/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.24975004/01/1986 04/30/1986 04/30/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.33308005/01/1986 05/31/1986 05/31/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.41641006/01/1986 06/30/1986 06/30/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.49974007/01/1986 07/31/1986 07/31/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.58307008/01/1986 08/31/1986 08/31/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.66640009/01/1986 09/30/1986 09/30/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.74973010/01/1986 10/31/1986 10/31/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.83306011/01/1986 11/30/1986 11/30/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.91639012/01/1986 12/31/1986 12/31/1986 0 0.000000 0.000000 0.083330 0.083330 0.000000 6.99972001/01/1987 01/31/1987 01/31/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.08305002/01/1987 02/28/1987 02/28/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.16638003/01/1987 03/31/1987 03/31/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.24971004/01/1987 04/30/1987 04/30/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.33304005/01/1987 05/31/1987 05/31/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.41637006/01/1987 06/30/1987 06/30/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.49970007/01/1987 07/31/1987 07/31/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.58303008/01/1987 08/31/1987 08/31/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.66636009/01/1987 09/30/1987 09/30/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.74969010/01/1987 10/31/1987 10/31/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.83302011/01/1987 11/30/1987 11/30/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.91635012/01/1987 12/31/1987 12/31/1987 0 0.000000 0.000000 0.083330 0.083330 0.000000 7.99968001/01/1988 01/31/1988 01/31/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.08301002/01/1988 02/29/1988 02/29/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.16634003/01/1988 03/31/1988 03/31/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.24967004/01/1988 04/30/1988 04/30/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.33300005/01/1988 05/31/1988 05/31/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.41633006/01/1988 06/30/1988 06/30/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.49966007/01/1988 07/31/1988 07/31/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.58299008/01/1988 08/31/1988 08/31/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.66632009/01/1988 09/30/1988 09/30/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.74965010/01/1988 10/31/1988 10/31/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.83298011/01/1988 11/30/1988 11/30/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.91631012/01/1988 12/31/1988 12/31/1988 0 0.000000 0.000000 0.083330 0.083330 0.000000 8.99964001/01/1989 01/31/1989 01/31/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.08297002/01/1989 02/28/1989 02/28/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.16630003/01/1989 03/31/1989 03/31/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.24963004/01/1989 04/30/1989 04/30/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.33296005/01/1989 05/31/1989 05/31/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.41629006/01/1989 06/30/1989 06/30/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.49962007/01/1989 07/31/1989 07/31/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.58295008/01/1989 08/31/1989 08/31/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.66628009/01/1989 09/30/1989 09/30/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.749610


Run Date 09/05/2000Run Time 15:20:24



10/01/1989 10/31/1989 10/31/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.83294011/01/1989 11/30/1989 11/30/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.91627012/01/1989 12/31/1989 12/31/1989 0 0.000000 0.000000 0.083330 0.083330 0.000000 9.99960001/01/1990 01/31/1990 01/31/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.08293002/01/1990 02/28/1990 02/28/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.16626003/01/1990 03/31/1990 03/31/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.24959004/01/1990 04/30/1990 04/30/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.33292005/01/1990 05/31/1990 05/31/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.41625006/01/1990 06/30/1990 06/30/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.49958007/01/1990 07/31/1990 07/31/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.58291008/01/1990 08/31/1990 08/31/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.66624009/01/1990 09/30/1990 09/30/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.74957010/01/1990 10/31/1990 10/31/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.83290011/01/1990 11/30/1990 11/30/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.91623012/01/1990 12/31/1990 12/31/1990 0 0.000000 0.000000 0.083330 0.083330 0.000000 10.99956001/01/1991 01/31/1991 01/31/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.08289002/01/1991 02/28/1991 02/28/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.16622003/01/1991 03/31/1991 03/31/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.24955004/01/1991 04/30/1991 04/30/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.33288005/01/1991 05/31/1991 05/31/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.41621006/01/1991 06/30/1991 06/30/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.49954007/01/1991 07/31/1991 07/31/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.58287008/01/1991 08/31/1991 08/31/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.66620009/01/1991 09/30/1991 09/30/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.74953010/01/1991 10/31/1991 10/31/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.83286011/01/1991 11/30/1991 11/30/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.91619012/01/1991 12/31/1991 12/31/1991 0 0.000000 0.000000 0.083330 0.083330 0.000000 11.99952001/01/1992 01/31/1992 01/31/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.08285002/01/1992 02/29/1992 02/29/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.16618003/01/1992 03/31/1992 03/31/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.24951004/01/1992 04/30/1992 04/30/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.33284005/01/1992 05/31/1992 05/31/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.41617006/01/1992 06/30/1992 06/30/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.49950007/01/1992 07/31/1992 07/31/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.58283008/01/1992 08/31/1992 08/31/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.66616009/01/1992 09/30/1992 09/30/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.74949010/01/1992 10/31/1992 10/31/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.83282011/01/1992 11/30/1992 11/30/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.91615012/01/1992 12/31/1992 12/31/1992 0 0.000000 0.000000 0.083330 0.083330 0.000000 12.99948001/01/1993 01/31/1993 01/31/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.08281002/01/1993 02/28/1993 02/28/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.16614003/01/1993 03/31/1993 03/31/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.24947004/01/1993 04/30/1993 04/30/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.33280005/01/1993 05/31/1993 05/31/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.41613006/01/1993 06/30/1993 06/30/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.49946007/01/1993 07/31/1993 07/31/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.58279008/01/1993 08/31/1993 08/31/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.66612009/01/1993 09/30/1993 09/30/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.74945010/01/1993 10/31/1993 10/31/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.83278011/01/1993 11/30/1993 11/30/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.91611012/01/1993 12/31/1993 12/31/1993 0 0.000000 0.000000 0.083330 0.083330 0.000000 13.99944001/01/1994 01/31/1994 01/31/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.08277002/01/1994 02/28/1994 02/28/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.16610003/01/1994 03/31/1994 03/31/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.24943004/01/1994 04/30/1994 04/30/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.33276005/01/1994 05/31/1994 05/31/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.41609006/01/1994 06/30/1994 06/30/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.49942007/01/1994 07/31/1994 07/31/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.58275008/01/1994 08/31/1994 08/31/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.66608009/01/1994 09/30/1994 09/30/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.74941010/01/1994 10/31/1994 10/31/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.83274011/01/1994 11/30/1994 11/30/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.91607012/01/1994 12/31/1994 12/31/1994 0 0.000000 0.000000 0.083330 0.083330 0.000000 14.99940001/01/1995 01/31/1995 01/31/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.08273002/01/1995 02/28/1995 02/28/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.16606003/01/1995 03/31/1995 03/31/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.24939004/01/1995 04/30/1995 04/30/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.33272005/01/1995 05/31/1995 05/31/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.41605006/01/1995 06/30/1995 06/30/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.49938007/01/1995 07/31/1995 07/31/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.582710


Run Date 09/05/2000Run Time 15:20:24



08/01/1995 08/31/1995 08/31/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.66604009/01/1995 09/30/1995 09/30/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.74937010/01/1995 10/31/1995 10/31/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.83270011/01/1995 11/30/1995 11/30/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.91603012/01/1995 12/31/1995 12/31/1995 0 0.000000 0.000000 0.083330 0.083330 0.000000 15.99936001/01/1996 01/31/1996 01/31/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.08269002/01/1996 02/29/1996 02/29/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.16602003/01/1996 03/31/1996 03/31/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.24935004/01/1996 04/30/1996 04/30/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.33268005/01/1996 05/31/1996 05/31/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.41601006/01/1996 06/30/1996 06/30/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.49934007/01/1996 07/31/1996 07/31/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.58267008/01/1996 08/31/1996 08/31/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.66600009/01/1996 09/30/1996 09/30/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.74933010/01/1996 10/31/1996 10/31/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.83266011/01/1996 11/30/1996 11/30/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.91599012/01/1996 12/31/1996 12/31/1996 0 0.000000 0.000000 0.083330 0.083330 0.000000 16.99932001/01/1997 01/31/1997 01/31/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.08265002/01/1997 02/28/1997 02/28/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.16598003/01/1997 03/31/1997 03/31/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.24931004/01/1997 04/30/1997 04/30/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.33264005/01/1997 05/31/1997 05/31/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.41597006/01/1997 06/30/1997 06/30/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.49930007/01/1997 07/31/1997 07/31/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.58263008/01/1997 08/31/1997 08/31/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.66596009/01/1997 09/30/1997 09/30/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.74929010/01/1997 10/31/1997 10/31/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.83262011/01/1997 11/30/1997 11/30/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.91595012/01/1997 12/31/1997 12/31/1997 0 0.000000 0.000000 0.083330 0.083330 0.000000 17.99928001/01/1998 01/31/1998 01/31/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.08261002/01/1998 02/28/1998 02/28/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.16594003/01/1998 03/31/1998 03/31/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.24927004/01/1998 04/30/1998 04/30/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.33260005/01/1998 05/31/1998 05/31/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.41593006/01/1998 06/30/1998 06/30/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.49926007/01/1998 07/31/1998 07/31/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.58259008/01/1998 08/31/1998 08/31/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.66592009/01/1998 09/30/1998 09/30/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.74925010/01/1998 10/31/1998 10/31/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.83258011/01/1998 11/30/1998 11/30/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.91591012/01/1998 12/31/1998 12/31/1998 0 0.000000 0.000000 0.083330 0.083330 0.000000 18.99924001/01/1999 01/31/1999 01/31/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.08257002/01/1999 02/28/1999 02/28/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.16590003/01/1999 03/31/1999 03/31/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.24923004/01/1999 04/30/1999 04/30/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.33256005/01/1999 05/31/1999 05/31/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.41589006/01/1999 06/30/1999 06/30/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.49922007/01/1999 07/31/1999 07/31/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.58255008/01/1999 08/31/1999 08/31/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.66588009/01/1999 09/30/1999 09/30/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.74921010/01/1999 10/31/1999 10/31/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.83254011/01/1999 11/30/1999 11/30/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.91587012/01/1999 12/31/1999 12/31/1999 0 0.000000 0.000000 0.083330 0.083330 0.000000 19.99920001/01/2000 01/31/2000 01/31/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.08253002/01/2000 02/29/2000 02/29/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.16586003/01/2000 03/31/2000 03/31/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.24919004/01/2000 04/30/2000 04/30/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.33252005/01/2000 05/31/2000 05/31/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.41585006/01/2000 06/30/2000 06/30/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.49918007/01/2000 07/31/2000 07/31/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.58251008/01/2000 08/31/2000 08/31/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.66584009/01/2000 09/30/2000 09/30/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.74917010/01/2000 10/31/2000 10/31/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.83250011/01/2000 11/30/2000 11/30/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.91583012/01/2000 12/31/2000 12/31/2000 0 0.000000 0.000000 0.083330 0.083330 0.000000 20.99916001/01/2001 01/31/2001 01/31/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.08249002/01/2001 02/28/2001 02/28/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.16582003/01/2001 03/31/2001 03/31/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.24915004/01/2001 04/30/2001 04/30/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.33248005/01/2001 05/31/2001 05/31/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.415810


Run Date 09/05/2000Run Time 15:20:24



06/01/2001 06/30/2001 06/30/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.49914007/01/2001 07/31/2001 07/31/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.58247008/01/2001 08/31/2001 08/31/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.66580009/01/2001 09/30/2001 09/30/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.74913010/01/2001 10/31/2001 10/31/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.83246011/01/2001 11/30/2001 11/30/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.91579012/01/2001 12/31/2001 12/31/2001 0 0.000000 0.000000 0.083330 0.083330 0.000000 21.99912001/01/2002 01/31/2002 01/31/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.08245002/01/2002 02/28/2002 02/28/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.16578003/01/2002 03/31/2002 03/31/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.24911004/01/2002 04/30/2002 04/30/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.33244005/01/2002 05/31/2002 05/31/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.41577006/01/2002 06/30/2002 06/30/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.49910007/01/2002 07/31/2002 07/31/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.58243008/01/2002 08/31/2002 08/31/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.66576009/01/2002 09/30/2002 09/30/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.74909010/01/2002 10/31/2002 10/31/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.83242011/01/2002 11/30/2002 11/30/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.91575012/01/2002 12/31/2002 12/31/2002 0 0.000000 0.000000 0.083330 0.083330 0.000000 22.99908001/01/2003 01/31/2003 01/31/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.08241002/01/2003 02/28/2003 02/28/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.16574003/01/2003 03/31/2003 03/31/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.24907004/01/2003 04/30/2003 04/30/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.33240005/01/2003 05/31/2003 05/31/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.41573006/01/2003 06/30/2003 06/30/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.49906007/01/2003 07/31/2003 07/31/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.58239008/01/2003 08/31/2003 08/31/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.66572009/01/2003 09/30/2003 09/30/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.74905010/01/2003 10/31/2003 10/31/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.83238011/01/2003 11/30/2003 11/30/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.91571012/01/2003 12/31/2003 12/31/2003 0 0.000000 0.000000 0.083330 0.083330 0.000000 23.99904001/01/2004 01/31/2004 01/31/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.08237002/01/2004 02/29/2004 02/29/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.16570003/01/2004 03/31/2004 03/31/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.24903004/01/2004 04/30/2004 04/30/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.33236005/01/2004 05/31/2004 05/31/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.41569006/01/2004 06/30/2004 06/30/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.49902007/01/2004 07/31/2004 07/31/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.58235008/01/2004 08/31/2004 08/31/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.66568009/01/2004 09/30/2004 09/30/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.74901010/01/2004 10/31/2004 10/31/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.83234011/01/2004 11/30/2004 11/30/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.91567012/01/2004 12/31/2004 12/31/2004 0 0.000000 0.000000 0.083330 0.083330 0.000000 24.99900001/01/2005 01/31/2005 01/31/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.08233002/01/2005 02/28/2005 02/28/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.16566003/01/2005 03/31/2005 03/31/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.24899004/01/2005 04/30/2005 04/30/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.33232005/01/2005 05/31/2005 05/31/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.41565006/01/2005 06/30/2005 06/30/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.49898007/01/2005 07/31/2005 07/31/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.58231008/01/2005 08/31/2005 08/31/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.66564009/01/2005 09/30/2005 09/30/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.74897010/01/2005 10/31/2005 10/31/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.83230011/01/2005 11/30/2005 11/30/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.91563012/01/2005 12/31/2005 12/31/2005 0 0.000000 0.000000 0.083330 0.083330 0.000000 25.99896001/01/2006 01/31/2006 01/31/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.08229002/01/2006 02/28/2006 02/28/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.16562003/01/2006 03/31/2006 03/31/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.24895004/01/2006 04/30/2006 04/30/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.33228005/01/2006 05/31/2006 05/31/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.41561006/01/2006 06/30/2006 06/30/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.49894007/01/2006 07/31/2006 07/31/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.58227008/01/2006 08/31/2006 08/31/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.66560009/01/2006 09/30/2006 09/30/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.74893010/01/2006 10/31/2006 10/31/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.83226011/01/2006 11/30/2006 11/30/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.91559012/01/2006 12/31/2006 12/31/2006 0 0.000000 0.000000 0.083330 0.083330 0.000000 26.99892001/01/2007 01/31/2007 01/31/2007 0 0.000000 0.000000 0.083330 0.083330 0.000000 27.08225002/01/2007 02/28/2007 02/28/2007 0 0.000000 0.000000 0.083330 0.083330 0.000000 27.16558003/01/2007 03/31/2007 03/31/2007 0 0.000000 0.000000 0.083330 0.083330 0.000000 27.248910


Run Date 09/05/2000Run Time 15:20:24



04/01/2007 04/30/2007 04/30/2007 0 0.000000 0.000000 0.083330 0.083330 0.000000 27.33224005/01/2007 05/31/2007 05/31/2007 0 0.000000 0.000000 0.083330 0.083330 0.000000 27.41557006/01/2007 06/30/2007 06/30/2007 0 0.000000 0.000000 0.083330 0.083330 0.000000 27.498900

Splan Vested Service27.416670 Years as of Event Date (06/30/2007)

Period Process Period End Hours Breaks Accumulated Service Service Service AccumulatedStart Through for Period Breaks w/ Breaks w/o Breaks Adjustment Service~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~ ~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~02/01/1980 12/31/1980 12/31/1980 0 0.000000 0.000000 0.916670 0.916670 0.000000 0.91667001/01/1981 12/31/1981 12/31/1981 0 0.000000 0.000000 1.000000 1.000000 0.000000 1.91667001/01/1982 12/31/1982 12/31/1982 0 0.000000 0.000000 1.000000 1.000000 0.000000 2.91667001/01/1983 12/31/1983 12/31/1983 0 0.000000 0.000000 1.000000 1.000000 0.000000 3.91667001/01/1984 12/31/1984 12/31/1984 0 0.000000 0.000000 1.000000 1.000000 0.000000 4.91667001/01/1985 12/31/1985 12/31/1985 0 0.000000 0.000000 1.000000 1.000000 0.000000 5.91667001/01/1986 12/31/1986 12/31/1986 0 0.000000 0.000000 1.000000 1.000000 0.000000 6.91667001/01/1987 12/31/1987 12/31/1987 0 0.000000 0.000000 1.000000 1.000000 0.000000 7.91667001/01/1988 12/31/1988 12/31/1988 0 0.000000 0.000000 1.000000 1.000000 0.000000 8.91667001/01/1989 12/31/1989 12/31/1989 0 0.000000 0.000000 1.000000 1.000000 0.000000 9.91667001/01/1990 12/31/1990 12/31/1990 0 0.000000 0.000000 1.000000 1.000000 0.000000 10.91667001/01/1991 12/31/1991 12/31/1991 0 0.000000 0.000000 1.000000 1.000000 0.000000 11.91667001/01/1992 12/31/1992 12/31/1992 0 0.000000 0.000000 1.000000 1.000000 0.000000 12.91667001/01/1993 12/31/1993 12/31/1993 0 0.000000 0.000000 1.000000 1.000000 0.000000 13.91667001/01/1994 12/31/1994 12/31/1994 0 0.000000 0.000000 1.000000 1.000000 0.000000 14.91667001/01/1995 12/31/1995 12/31/1995 0 0.000000 0.000000 1.000000 1.000000 0.000000 15.91667001/01/1996 12/31/1996 12/31/1996 0 0.000000 0.000000 1.000000 1.000000 0.000000 16.91667001/01/1997 12/31/1997 12/31/1997 0 0.000000 0.000000 1.000000 1.000000 0.000000 17.91667001/01/1998 12/31/1998 12/31/1998 0 0.000000 0.000000 1.000000 1.000000 0.000000 18.91667001/01/1999 12/31/1999 12/31/1999 0 0.000000 0.000000 1.000000 1.000000 0.000000 19.91667001/01/2000 12/31/2000 12/31/2000 0 0.000000 0.000000 1.000000 1.000000 0.000000 20.91667001/01/2001 12/31/2001 12/31/2001 0 0.000000 0.000000 1.000000 1.000000 0.000000 21.91667001/01/2002 12/31/2002 12/31/2002 0 0.000000 0.000000 1.000000 1.000000 0.000000 22.91667001/01/2003 12/31/2003 12/31/2003 0 0.000000 0.000000 1.000000 1.000000 0.000000 23.91667001/01/2004 12/31/2004 12/31/2004 0 0.000000 0.000000 1.000000 1.000000 0.000000 24.91667001/01/2005 12/31/2005 12/31/2005 0 0.000000 0.000000 1.000000 1.000000 0.000000 25.91667001/01/2006 12/31/2006 12/31/2006 0 0.000000 0.000000 1.000000 1.000000 0.000000 26.91667001/01/2007 06/30/2007 06/30/2007 0 0.000000 0.000000 0.500000 0.500000 0.000000 27.416670

Splan Vested Service 7/1/8527.500000 Years as of Event Date (06/30/2007)

Period Process Period End Hours Breaks Accumulated Service Service Service AccumulatedStart Through for Period Breaks w/ Breaks w/o Breaks Adjustment Service~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~ ~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~01/01/1980 12/31/1980 12/31/1980 0 0.000000 0.000000 1.000000 1.000000 0.000000 1.00000001/01/1981 12/31/1981 12/31/1981 0 0.000000 0.000000 1.000000 1.000000 0.000000 2.00000001/01/1982 12/31/1982 12/31/1982 0 0.000000 0.000000 1.000000 1.000000 0.000000 3.00000001/01/1983 12/31/1983 12/31/1983 0 0.000000 0.000000 1.000000 1.000000 0.000000 4.00000001/01/1984 12/31/1984 12/31/1984 0 0.000000 0.000000 1.000000 1.000000 0.000000 5.00000001/01/1985 12/31/1985 12/31/1985 0 0.000000 0.000000 1.000000 1.000000 0.000000 6.00000001/01/1986 12/31/1986 12/31/1986 0 0.000000 0.000000 1.000000 1.000000 0.000000 7.00000001/01/1987 12/31/1987 12/31/1987 0 0.000000 0.000000 1.000000 1.000000 0.000000 8.00000001/01/1988 12/31/1988 12/31/1988 0 0.000000 0.000000 1.000000 1.000000 0.000000 9.00000001/01/1989 12/31/1989 12/31/1989 0 0.000000 0.000000 1.000000 1.000000 0.000000 10.00000001/01/1990 12/31/1990 12/31/1990 0 0.000000 0.000000 1.000000 1.000000 0.000000 11.00000001/01/1991 12/31/1991 12/31/1991 0 0.000000 0.000000 1.000000 1.000000 0.000000 12.00000001/01/1992 12/31/1992 12/31/1992 0 0.000000 0.000000 1.000000 1.000000 0.000000 13.00000001/01/1993 12/31/1993 12/31/1993 0 0.000000 0.000000 1.000000 1.000000 0.000000 14.00000001/01/1994 12/31/1994 12/31/1994 0 0.000000 0.000000 1.000000 1.000000 0.000000 15.00000001/01/1995 12/31/1995 12/31/1995 0 0.000000 0.000000 1.000000 1.000000 0.000000 16.00000001/01/1996 12/31/1996 12/31/1996 0 0.000000 0.000000 1.000000 1.000000 0.000000 17.00000001/01/1997 12/31/1997 12/31/1997 0 0.000000 0.000000 1.000000 1.000000 0.000000 18.00000001/01/1998 12/31/1998 12/31/1998 0 0.000000 0.000000 1.000000 1.000000 0.000000 19.00000001/01/1999 12/31/1999 12/31/1999 0 0.000000 0.000000 1.000000 1.000000 0.000000 20.00000001/01/2000 12/31/2000 12/31/2000 0 0.000000 0.000000 1.000000 1.000000 0.000000 21.00000001/01/2001 12/31/2001 12/31/2001 0 0.000000 0.000000 1.000000 1.000000 0.000000 22.00000001/01/2002 12/31/2002 12/31/2002 0 0.000000 0.000000 1.000000 1.000000 0.000000 23.00000001/01/2003 12/31/2003 12/31/2003 0 0.000000 0.000000 1.000000 1.000000 0.000000 24.00000001/01/2004 12/31/2004 12/31/2004 0 0.000000 0.000000 1.000000 1.000000 0.000000 25.000000


Run Date 09/05/2000Run Time 15:20:24



01/01/2005 12/31/2005 12/31/2005 0 0.000000 0.000000 1.000000 1.000000 0.000000 26.00000001/01/2006 12/31/2006 12/31/2006 0 0.000000 0.000000 1.000000 1.000000 0.000000 27.00000001/01/2007 06/30/2007 06/30/2007 0 0.000000 0.000000 0.500000 0.500000 0.000000 27.500000

Final Average Earnings~~~~~~~~~~~~~~~~~~~~~~~~

FAE for KU 415 Limits $21,666.66

Start Date Stop Date Last Projected Y/N Actual Generated Adjusted Portion ofProcess Date Earnings Earnings Earnings Earnings Used

~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~~ ~~~~~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~~~~07/01/2002 07/31/2002 07/31/2002 P 0.00 0.00 21666.66 108/01/2002 08/31/2002 08/31/2002 P 0.00 0.00 21666.66 109/01/2002 09/30/2002 09/30/2002 P 0.00 0.00 21666.66 110/01/2002 10/31/2002 10/31/2002 P 0.00 0.00 21666.66 111/01/2002 11/30/2002 11/30/2002 P 0.00 0.00 21666.66 112/01/2002 12/31/2002 12/31/2002 P 0.00 0.00 21666.66 101/01/2003 01/31/2003 01/31/2003 P 0.00 0.00 21666.66 102/01/2003 02/28/2003 02/28/2003 P 0.00 0.00 21666.66 103/01/2003 03/31/2003 03/31/2003 P 0.00 0.00 21666.66 104/01/2003 04/30/2003 04/30/2003 P 0.00 0.00 21666.66 105/01/2003 05/31/2003 05/31/2003 P 0.00 0.00 21666.66 106/01/2003 06/30/2003 06/30/2003 P 0.00 0.00 21666.66 107/01/2003 07/31/2003 07/31/2003 P 0.00 0.00 21666.66 108/01/2003 08/31/2003 08/31/2003 P 0.00 0.00 21666.66 109/01/2003 09/30/2003 09/30/2003 P 0.00 0.00 21666.66 110/01/2003 10/31/2003 10/31/2003 P 0.00 0.00 21666.66 111/01/2003 11/30/2003 11/30/2003 P 0.00 0.00 21666.66 112/01/2003 12/31/2003 12/31/2003 P 0.00 0.00 21666.66 101/01/2004 01/31/2004 01/31/2004 P 0.00 0.00 21666.66 102/01/2004 02/29/2004 02/29/2004 P 0.00 0.00 21666.66 103/01/2004 03/31/2004 03/31/2004 P 0.00 0.00 21666.66 104/01/2004 04/30/2004 04/30/2004 P 0.00 0.00 21666.66 105/01/2004 05/31/2004 05/31/2004 P 0.00 0.00 21666.66 106/01/2004 06/30/2004 06/30/2004 P 0.00 0.00 21666.66 107/01/2004 07/31/2004 07/31/2004 P 0.00 0.00 21666.66 108/01/2004 08/31/2004 08/31/2004 P 0.00 0.00 21666.66 109/01/2004 09/30/2004 09/30/2004 P 0.00 0.00 21666.66 110/01/2004 10/31/2004 10/31/2004 P 0.00 0.00 21666.66 111/01/2004 11/30/2004 11/30/2004 P 0.00 0.00 21666.66 112/01/2004 12/31/2004 12/31/2004 P 0.00 0.00 21666.66 101/01/2005 01/31/2005 01/31/2005 P 0.00 0.00 21666.66 102/01/2005 02/28/2005 02/28/2005 P 0.00 0.00 21666.66 103/01/2005 03/31/2005 03/31/2005 P 0.00 0.00 21666.66 104/01/2005 04/30/2005 04/30/2005 P 0.00 0.00 21666.66 105/01/2005 05/31/2005 05/31/2005 P 0.00 0.00 21666.66 106/01/2005 06/30/2005 06/30/2005 P 0.00 0.00 21666.66 107/01/2005 07/31/2005 07/31/2005 P 0.00 0.00 21666.66 008/01/2005 08/31/2005 08/31/2005 P 0.00 0.00 21666.66 009/01/2005 09/30/2005 09/30/2005 P 0.00 0.00 21666.66 010/01/2005 10/31/2005 10/31/2005 P 0.00 0.00 21666.66 011/01/2005 11/30/2005 11/30/2005 P 0.00 0.00 21666.66 012/01/2005 12/31/2005 12/31/2005 P 0.00 0.00 21666.66 001/01/2006 01/31/2006 01/31/2006 P 0.00 0.00 21666.66 002/01/2006 02/28/2006 02/28/2006 P 0.00 0.00 21666.66 003/01/2006 03/31/2006 03/31/2006 P 0.00 0.00 21666.66 004/01/2006 04/30/2006 04/30/2006 P 0.00 0.00 21666.66 005/01/2006 05/31/2006 05/31/2006 P 0.00 0.00 21666.66 006/01/2006 06/30/2006 06/30/2006 P 0.00 0.00 21666.66 007/01/2006 07/31/2006 07/31/2006 P 0.00 0.00 21666.66 008/01/2006 08/31/2006 08/31/2006 P 0.00 0.00 21666.66 009/01/2006 09/30/2006 09/30/2006 P 0.00 0.00 21666.66 010/01/2006 10/31/2006 10/31/2006 P 0.00 0.00 21666.66 011/01/2006 11/30/2006 11/30/2006 P 0.00 0.00 21666.66 012/01/2006 12/31/2006 12/31/2006 P 0.00 0.00 21666.66 0


Run Date 09/05/2000Run Time 15:20:24



01/01/2007 01/31/2007 01/31/2007 P 0.00 0.00 21666.66 002/01/2007 02/28/2007 02/28/2007 P 0.00 0.00 21666.66 003/01/2007 03/31/2007 03/31/2007 P 0.00 0.00 21666.66 004/01/2007 04/30/2007 04/30/2007 P 0.00 0.00 21666.66 005/01/2007 05/31/2007 05/31/2007 P 0.00 0.00 21666.66 006/01/2007 06/30/2007 06/30/2007 P 0.00 0.00 21666.66 0

Splan high 5 FAE F $14,166.67

Start Date Stop Date Last Projected Y/N Actual Generated Adjusted Portion ofProcess Date Earnings Earnings Earnings Earnings Used

~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~~ ~~~~~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~ ~~~~~~~~~~~~07/01/1997 07/31/1997 07/31/1997 21666.67 0.00 13333.33 008/01/1997 08/31/1997 08/31/1997 21666.67 0.00 13333.33 009/01/1997 09/30/1997 09/30/1997 21666.67 0.00 13333.33 010/01/1997 10/31/1997 10/31/1997 21666.67 0.00 13333.33 011/01/1997 11/30/1997 11/30/1997 21666.67 0.00 13333.33 012/01/1997 12/31/1997 12/31/1997 21666.67 0.00 13333.33 001/01/1998 01/31/1998 01/31/1998 21666.67 0.00 13333.33 002/01/1998 02/28/1998 02/28/1998 21666.67 0.00 13333.33 003/01/1998 03/31/1998 03/31/1998 21666.67 0.00 13333.33 004/01/1998 04/30/1998 04/30/1998 21666.67 0.00 13333.33 005/01/1998 05/31/1998 05/31/1998 21666.67 0.00 13333.33 006/01/1998 06/30/1998 06/30/1998 21666.67 0.00 13333.33 007/01/1998 07/31/1998 07/31/1998 21666.67 0.00 13333.33 008/01/1998 08/31/1998 08/31/1998 21666.67 0.00 13333.33 009/01/1998 09/30/1998 09/30/1998 21666.67 0.00 13333.33 010/01/1998 10/31/1998 10/31/1998 21666.67 0.00 13333.33 011/01/1998 11/30/1998 11/30/1998 21666.67 0.00 13333.33 012/01/1998 12/31/1998 12/31/1998 21666.67 0.00 13333.33 001/01/1999 01/31/1999 01/31/1999 21666.67 0.00 13333.33 002/01/1999 02/28/1999 02/28/1999 21666.67 0.00 13333.33 003/01/1999 03/31/1999 03/31/1999 21666.67 0.00 13333.33 004/01/1999 04/30/1999 04/30/1999 21666.67 0.00 13333.33 005/01/1999 05/31/1999 05/31/1999 21666.67 0.00 13333.33 006/01/1999 06/30/1999 06/30/1999 21666.67 0.00 13333.33 007/01/1999 07/31/1999 07/31/1999 21666.67 0.00 13405.41 008/01/1999 08/31/1999 08/31/1999 21666.67 0.00 13405.41 009/01/1999 09/30/1999 09/30/1999 21666.67 0.00 13405.41 010/01/1999 10/31/1999 10/31/1999 21666.67 0.00 13405.41 011/01/1999 11/30/1999 11/30/1999 21666.67 0.00 13405.41 012/01/1999 12/31/1999 12/31/1999 20967.74 0.00 12972.97 001/01/2000 01/31/2000 01/31/2000 20967.74 0.00 12972.97 002/01/2000 02/29/2000 02/29/2000 P 0.00 0.00 13405.40 003/01/2000 03/31/2000 03/31/2000 P 0.00 0.00 13405.40 004/01/2000 04/30/2000 04/30/2000 P 0.00 0.00 13405.40 005/01/2000 05/31/2000 05/31/2000 P 0.00 0.00 13405.40 006/01/2000 06/30/2000 06/30/2000 P 0.00 0.00 13405.40 007/01/2000 07/31/2000 07/31/2000 P 0.00 0.00 14166.67 108/01/2000 08/31/2000 08/31/2000 P 0.00 0.00 14166.67 109/01/2000 09/30/2000 09/30/2000 P 0.00 0.00 14166.67 110/01/2000 10/31/2000 10/31/2000 P 0.00 0.00 14166.67 111/01/2000 11/30/2000 11/30/2000 P 0.00 0.00 14166.67 112/01/2000 12/31/2000 12/31/2000 P 0.00 0.00 14166.67 101/01/2001 01/31/2001 01/31/2001 P 0.00 0.00 14166.67 102/01/2001 02/28/2001 02/28/2001 P 0.00 0.00 14166.67 103/01/2001 03/31/2001 03/31/2001 P 0.00 0.00 14166.67 104/01/2001 04/30/2001 04/30/2001 P 0.00 0.00 14166.67 105/01/2001 05/31/2001 05/31/2001 P 0.00 0.00 14166.67 106/01/2001 06/30/2001 06/30/2001 P 0.00 0.00 14166.67 107/01/2001 07/31/2001 07/31/2001 P 0.00 0.00 14166.67 108/01/2001 08/31/2001 08/31/2001 P 0.00 0.00 14166.67 109/01/2001 09/30/2001 09/30/2001 P 0.00 0.00 14166.67 110/01/2001 10/31/2001 10/31/2001 P 0.00 0.00 14166.67 111/01/2001 11/30/2001 11/30/2001 P 0.00 0.00 14166.67 112/01/2001 12/31/2001 12/31/2001 P 0.00 0.00 14166.67 101/01/2002 01/31/2002 01/31/2002 P 0.00 0.00 14166.67 102/01/2002 02/28/2002 02/28/2002 P 0.00 0.00 14166.67 103/01/2002 03/31/2002 03/31/2002 P 0.00 0.00 14166.67 104/01/2002 04/30/2002 04/30/2002 P 0.00 0.00 14166.67 1


Run Date 09/05/2000Run Time 15:20:24



05/01/2002 05/31/2002 05/31/2002 P 0.00 0.00 14166.67 106/01/2002 06/30/2002 06/30/2002 P 0.00 0.00 14166.67 107/01/2002 07/31/2002 07/31/2002 P 0.00 0.00 14166.67 108/01/2002 08/31/2002 08/31/2002 P 0.00 0.00 14166.67 109/01/2002 09/30/2002 09/30/2002 P 0.00 0.00 14166.67 110/01/2002 10/31/2002 10/31/2002 P 0.00 0.00 14166.67 111/01/2002 11/30/2002 11/30/2002 P 0.00 0.00 14166.67 112/01/2002 12/31/2002 12/31/2002 P 0.00 0.00 14166.67 101/01/2003 01/31/2003 01/31/2003 P 0.00 0.00 14166.67 102/01/2003 02/28/2003 02/28/2003 P 0.00 0.00 14166.67 103/01/2003 03/31/2003 03/31/2003 P 0.00 0.00 14166.67 104/01/2003 04/30/2003 04/30/2003 P 0.00 0.00 14166.67 105/01/2003 05/31/2003 05/31/2003 P 0.00 0.00 14166.67 106/01/2003 06/30/2003 06/30/2003 P 0.00 0.00 14166.67 107/01/2003 07/31/2003 07/31/2003 P 0.00 0.00 14166.67 108/01/2003 08/31/2003 08/31/2003 P 0.00 0.00 14166.67 109/01/2003 09/30/2003 09/30/2003 P 0.00 0.00 14166.67 110/01/2003 10/31/2003 10/31/2003 P 0.00 0.00 14166.67 111/01/2003 11/30/2003 11/30/2003 P 0.00 0.00 14166.67 112/01/2003 12/31/2003 12/31/2003 P 0.00 0.00 14166.67 101/01/2004 01/31/2004 01/31/2004 P 0.00 0.00 14166.67 102/01/2004 02/29/2004 02/29/2004 P 0.00 0.00 14166.67 103/01/2004 03/31/2004 03/31/2004 P 0.00 0.00 14166.67 104/01/2004 04/30/2004 04/30/2004 P 0.00 0.00 14166.67 105/01/2004 05/31/2004 05/31/2004 P 0.00 0.00 14166.67 106/01/2004 06/30/2004 06/30/2004 P 0.00 0.00 14166.67 107/01/2004 07/31/2004 07/31/2004 P 0.00 0.00 14166.67 108/01/2004 08/31/2004 08/31/2004 P 0.00 0.00 14166.67 109/01/2004 09/30/2004 09/30/2004 P 0.00 0.00 14166.67 110/01/2004 10/31/2004 10/31/2004 P 0.00 0.00 14166.67 111/01/2004 11/30/2004 11/30/2004 P 0.00 0.00 14166.67 112/01/2004 12/31/2004 12/31/2004 P 0.00 0.00 14166.67 101/01/2005 01/31/2005 01/31/2005 P 0.00 0.00 14166.67 102/01/2005 02/28/2005 02/28/2005 P 0.00 0.00 14166.67 103/01/2005 03/31/2005 03/31/2005 P 0.00 0.00 14166.67 104/01/2005 04/30/2005 04/30/2005 P 0.00 0.00 14166.67 105/01/2005 05/31/2005 05/31/2005 P 0.00 0.00 14166.67 106/01/2005 06/30/2005 06/30/2005 P 0.00 0.00 14166.67 107/01/2005 07/31/2005 07/31/2005 P 0.00 0.00 14166.67 008/01/2005 08/31/2005 08/31/2005 P 0.00 0.00 14166.67 009/01/2005 09/30/2005 09/30/2005 P 0.00 0.00 14166.67 010/01/2005 10/31/2005 10/31/2005 P 0.00 0.00 14166.67 011/01/2005 11/30/2005 11/30/2005 P 0.00 0.00 14166.67 012/01/2005 12/31/2005 12/31/2005 P 0.00 0.00 14166.67 001/01/2006 01/31/2006 01/31/2006 P 0.00 0.00 14166.67 002/01/2006 02/28/2006 02/28/2006 P 0.00 0.00 14166.67 003/01/2006 03/31/2006 03/31/2006 P 0.00 0.00 14166.67 004/01/2006 04/30/2006 04/30/2006 P 0.00 0.00 14166.67 005/01/2006 05/31/2006 05/31/2006 P 0.00 0.00 14166.67 006/01/2006 06/30/2006 06/30/2006 P 0.00 0.00 14166.67 007/01/2006 07/31/2006 07/31/2006 P 0.00 0.00 14166.67 008/01/2006 08/31/2006 08/31/2006 P 0.00 0.00 14166.67 009/01/2006 09/30/2006 09/30/2006 P 0.00 0.00 14166.67 010/01/2006 10/31/2006 10/31/2006 P 0.00 0.00 14166.67 011/01/2006 11/30/2006 11/30/2006 P 0.00 0.00 14166.67 012/01/2006 12/31/2006 12/31/2006 P 0.00 0.00 14166.67 001/01/2007 01/31/2007 01/31/2007 P 0.00 0.00 14166.67 002/01/2007 02/28/2007 02/28/2007 P 0.00 0.00 14166.67 003/01/2007 03/31/2007 03/31/2007 P 0.00 0.00 14166.67 004/01/2007 04/30/2007 04/30/2007 P 0.00 0.00 14166.67 005/01/2007 05/31/2007 05/31/2007 P 0.00 0.00 14166.67 006/01/2007 06/30/2007 06/30/2007 P 0.00 0.00 14166.67 0


Run Date 09/05/2000Run Time 15:20:24



Vesting~~~~~~~~~~~~~~~~~~~~~~~~

100% vested as of Event Date (06/30/2007)100% vested as of Event Date (06/30/2007)

Age Adjustment Factors~~~~~~~~~~~~~~~~~~~~~~~~

Splan PIA at BCA Adjustment Factor = 1.000000Splan Early/Late adjustment Adjustment Factor = 1.000000


Run Date 09/05/2000Run Time 15:20:24



Social Security~~~~~~~~~~~~~~~~~~~~~~~~

Splan Social Security

Social Security Retirement Age 66 yrsEstimated Social Security Amount at Social Security Retirement Age $1,062.50Social Security Benefit Commencement Date 06/29/2013Estimated Social Security Amount at Social Security Benefit Commencement Date $1,062.00

Account Balances~~~~~~~~~~~~~~~~~~~~~~~~

$138,610.10 Accumulated as of Benefit Commencement Date

Start Date End Date Beginning Earnings Credit for Contribu- Interest Interest Adjustment Interest EndingBalance Period tion Rate for Period Rate for Period for Period Balance

1999-01-01 1999-01-31 0 21666.67 1300 6 0 0 0 0 13001999-02-01 1999-02-28 1300 21666.67 1300 6 0 0 0 0 26001999-03-01 1999-03-31 2600 21666.67 1300 6 0 0 0 0 39001999-04-01 1999-04-30 3900 21666.67 1300 6 0 0 0 0 52001999-05-01 1999-05-31 5200 21666.67 1300 6 0 0 0 0 65001999-06-01 1999-06-30 6500 21666.67 1300 6 0 0 0 0 78001999-07-01 1999-07-31 7800 21666.67 1300 6 0 0 0 0 91001999-08-01 1999-08-31 9100 21666.67 1300 6 0 0 0 0 104001999-09-01 1999-09-30 10400 21666.67 1300 6 0 0 0 0 117001999-10-01 1999-10-31 11700 21666.67 1300 6 0 0 0 0 130001999-11-01 1999-11-30 13000 21666.67 1300 6 0 0 0 0 143001999-12-01 1999-12-31 14300 20967.74 1258.06 6 0 0 0 0 15558.062000-01-01 2000-01-31 15558.06 20967.74 1258.06 6 6.82 0.04 0 0 16822.942000-02-01 2000-02-29 16822.94 21666.66 1300 6 7.35 0.04 0 0 18130.292000-03-01 2000-03-31 18130.29 21666.66 1300 6 7.88 0.04 0 0 19438.172000-04-01 2000-04-30 19438.17 21666.66 1300 6 8.41 0.04 0 0 20746.582000-05-01 2000-05-31 20746.58 21666.66 1300 6 8.94 0.04 0 0 22055.522000-06-01 2000-06-30 22055.52 21666.66 1300 6 9.48 0.04 0 0 233652000-07-01 2000-07-31 23365 21666.66 1300 6 10.01 0.04 0 0 24675.012000-08-01 2000-08-31 24675.01 21666.66 1300 6 10.54 0.04 0 0 25985.552000-09-01 2000-09-30 25985.55 21666.66 1300 6 11.07 0.04 0 0 27296.622000-10-01 2000-10-31 27296.62 21666.66 1300 6 11.6 0.04 0 0 28608.222000-11-01 2000-11-30 28608.22 21666.66 1300 6 12.13 0.04 0 0 29920.352000-12-01 2000-12-31 29920.35 21666.66 1300 6 12.67 0.04 0 0 31233.022001-01-01 2001-01-31 31233.02 21666.66 1300 6 13.2 0.04 0 0 32546.222001-02-01 2001-02-28 32546.22 21666.66 1300 6 13.73 0.04 0 0 33859.952001-03-01 2001-03-31 33859.95 21666.66 1300 6 14.26 0.04 0 0 35174.212001-04-01 2001-04-30 35174.21 21666.66 1300 6 14.8 0.04 0 0 36489.012001-05-01 2001-05-31 36489.01 21666.66 1300 6 15.33 0.04 0 0 37804.342001-06-01 2001-06-30 37804.34 21666.66 1300 6 15.86 0.04 0 0 39120.22001-07-01 2001-07-31 39120.2 21666.66 1300 6 16.4 0.04 0 0 40436.62001-08-01 2001-08-31 40436.6 21666.66 1300 6 16.93 0.04 0 0 41753.532001-09-01 2001-09-30 41753.53 21666.66 1300 6 17.46 0.04 0 0 43070.992001-10-01 2001-10-31 43070.99 21666.66 1300 6 18 0.04 0 0 44388.992001-11-01 2001-11-30 44388.99 21666.66 1300 6 18.53 0.04 0 0 45707.522001-12-01 2001-12-31 45707.52 21666.66 1300 6 19.07 0.04 0 0 47026.592002-01-01 2002-01-31 47026.59 21666.66 1300 6 19.6 0.04 0 0 48346.192002-02-01 2002-02-28 48346.19 21666.66 1300 6 20.14 0.04 0 0 49666.332002-03-01 2002-03-31 49666.33 21666.66 1300 6 20.67 0.04 0 0 509872002-04-01 2002-04-30 50987 21666.66 1300 6 21.21 0.04 0 0 52308.212002-05-01 2002-05-31 52308.21 21666.66 1300 6 21.75 0.04 0 0 53629.962002-06-01 2002-06-30 53629.96 21666.66 1300 6 22.28 0.04 0 0 54952.242002-07-01 2002-07-31 54952.24 21666.66 1300 6 22.82 0.04 0 0 56275.062002-08-01 2002-08-31 56275.06 21666.66 1300 6 23.35 0.04 0 0 57598.412002-09-01 2002-09-30 57598.41 21666.66 1300 6 23.89 0.04 0 0 58922.3


Run Date 09/05/2000Run Time 15:20:24



2002-10-01 2002-10-31 58922.3 21666.66 1300 6 24.43 0.04 0 0 60246.732002-11-01 2002-11-30 60246.73 21666.66 1300 6 24.96 0.04 0 0 61571.692002-12-01 2002-12-31 61571.69 21666.66 1300 6 25.5 0.04 0 0 62897.192003-01-01 2003-01-31 62897.19 21666.66 1300 6 26.04 0.04 0 0 64223.232003-02-01 2003-02-28 64223.23 21666.66 1300 6 26.58 0.04 0 0 65549.812003-03-01 2003-03-31 65549.81 21666.66 1300 6 27.12 0.04 0 0 66876.932003-04-01 2003-04-30 66876.93 21666.66 1300 6 27.65 0.04 0 0 68204.582003-05-01 2003-05-31 68204.58 21666.66 1300 6 28.19 0.04 0 0 69532.772003-06-01 2003-06-30 69532.77 21666.66 1300 6 28.73 0.04 0 0 70861.52003-07-01 2003-07-31 70861.5 21666.66 1300 6 29.27 0.04 0 0 72190.772003-08-01 2003-08-31 72190.77 21666.66 1300 6 29.81 0.04 0 0 73520.582003-09-01 2003-09-30 73520.58 21666.66 1300 6 30.35 0.04 0 0 74850.932003-10-01 2003-10-31 74850.93 21666.66 1300 6 30.89 0.04 0 0 76181.822003-11-01 2003-11-30 76181.82 21666.66 1300 6 31.43 0.04 0 0 77513.252003-12-01 2003-12-31 77513.25 21666.66 1300 6 31.97 0.04 0 0 78845.222004-01-01 2004-01-31 78845.22 21666.66 1300 6 32.51 0.04 0 0 80177.732004-02-01 2004-02-29 80177.73 21666.66 1300 6 33.05 0.04 0 0 81510.782004-03-01 2004-03-31 81510.78 21666.66 1300 6 33.59 0.04 0 0 82844.372004-04-01 2004-04-30 82844.37 21666.66 1300 6 34.13 0.04 0 0 84178.52004-05-01 2004-05-31 84178.5 21666.66 1300 6 34.67 0.04 0 0 85513.172004-06-01 2004-06-30 85513.17 21666.66 1300 6 35.21 0.04 0 0 86848.382004-07-01 2004-07-31 86848.38 21666.66 1300 6 35.75 0.04 0 0 88184.132004-08-01 2004-08-31 88184.13 21666.66 1300 6 36.3 0.04 0 0 89520.432004-09-01 2004-09-30 89520.43 21666.66 1300 6 36.84 0.04 0 0 90857.272004-10-01 2004-10-31 90857.27 21666.66 1300 6 37.38 0.04 0 0 92194.652004-11-01 2004-11-30 92194.65 21666.66 1300 6 37.92 0.04 0 0 93532.572004-12-01 2004-12-31 93532.57 21666.66 1300 6 38.47 0.04 0 0 94871.042005-01-01 2005-01-31 94871.04 21666.66 1300 6 39.01 0.04 0 0 96210.052005-02-01 2005-02-28 96210.05 21666.66 1300 6 39.55 0.04 0 0 97549.62005-03-01 2005-03-31 97549.6 21666.66 1300 6 40.09 0.04 0 0 98889.692005-04-01 2005-04-30 98889.69 21666.66 1300 6 40.64 0.04 0 0 100230.332005-05-01 2005-05-31 100230.33 21666.66 1300 6 41.18 0.04 0 0 101571.512005-06-01 2005-06-30 101571.51 21666.66 1300 6 41.73 0.04 0 0 102913.242005-07-01 2005-07-31 102913.24 21666.66 1300 6 42.27 0.04 0 0 104255.512005-08-01 2005-08-31 104255.51 21666.66 1300 6 42.81 0.04 0 0 105598.322005-09-01 2005-09-30 105598.32 21666.66 1300 6 43.36 0.04 0 0 106941.682005-10-01 2005-10-31 106941.68 21666.66 1300 6 43.9 0.04 0 0 108285.582005-11-01 2005-11-30 108285.58 21666.66 1300 6 44.45 0.04 0 0 109630.032005-12-01 2005-12-31 109630.03 21666.66 1300 6 44.99 0.04 0 0 110975.022006-01-01 2006-01-31 110975.02 21666.66 1300 6 45.54 0.04 0 0 112320.562006-02-01 2006-02-28 112320.56 21666.66 1300 6 46.09 0.04 0 0 113666.652006-03-01 2006-03-31 113666.65 21666.66 1300 6 46.63 0.04 0 0 115013.282006-04-01 2006-04-30 115013.28 21666.66 1300 6 47.18 0.04 0 0 116360.462006-05-01 2006-05-31 116360.46 21666.66 1300 6 47.72 0.04 0 0 117708.182006-06-01 2006-06-30 117708.18 21666.66 1300 6 48.27 0.04 0 0 119056.452006-07-01 2006-07-31 119056.45 21666.66 1300 6 48.82 0.04 0 0 120405.272006-08-01 2006-08-31 120405.27 21666.66 1300 6 49.36 0.04 0 0 121754.632006-09-01 2006-09-30 121754.63 21666.66 1300 6 49.91 0.04 0 0 123104.542006-10-01 2006-10-31 123104.54 21666.66 1300 6 50.46 0.04 0 0 1244552006-11-01 2006-11-30 124455 21666.66 1300 6 51.01 0.04 0 0 125806.012006-12-01 2006-12-31 125806.01 21666.66 1300 6 51.55 0.04 0 0 127157.562007-01-01 2007-01-31 127157.56 21666.66 1300 6 52.1 0.04 0 0 128509.662007-02-01 2007-02-28 128509.66 21666.66 1300 6 52.65 0.04 0 0 129862.312007-03-01 2007-03-31 129862.31 21666.66 1300 6 53.2 0.04 0 0 131215.512007-04-01 2007-04-30 131215.51 21666.66 1300 6 53.75 0.04 0 0 132569.262007-05-01 2007-05-31 132569.26 21666.66 1300 6 54.3 0.04 0 0 133923.562007-06-01 2007-06-30 133923.56 21666.66 1300 6 54.85 0.04 0 0 135278.412007-07-01 2007-07-31 135278.41 0 0 6 54.87 0.04 0 0 135333.282007-08-01 2007-08-31 135333.28 0 0 6 54.89 0.04 0 0 135388.172007-09-01 2007-09-30 135388.17 0 0 6 54.91 0.04 0 0 135443.082007-10-01 2007-10-31 135443.08 0 0 6 54.93 0.04 0 0 135498.012007-11-01 2007-11-30 135498.01 0 0 6 54.96 0.04 0 0 135552.972007-12-01 2007-12-31 135552.97 0 0 6 54.98 0.04 0 0 135607.952008-01-01 2008-01-31 135607.95 0 0 6 55 0.04 0 0 135662.952008-02-01 2008-02-29 135662.95 0 0 6 55.02 0.04 0 0 135717.972008-03-01 2008-03-31 135717.97 0 0 6 55.04 0.04 0 0 135773.012008-04-01 2008-04-30 135773.01 0 0 6 55.07 0.04 0 0 135828.082008-05-01 2008-05-31 135828.08 0 0 6 55.09 0.04 0 0 135883.172008-06-01 2008-06-30 135883.17 0 0 6 55.11 0.04 0 0 135938.282008-07-01 2008-07-31 135938.28 0 0 6 55.13 0.04 0 0 135993.41


Run Date 09/05/2000Run Time 15:20:24



2008-08-01 2008-08-31 135993.41 0 0 6 55.16 0.04 0 0 136048.572008-09-01 2008-09-30 136048.57 0 0 6 55.18 0.04 0 0 136103.752008-10-01 2008-10-31 136103.75 0 0 6 55.2 0.04 0 0 136158.952008-11-01 2008-11-30 136158.95 0 0 6 55.22 0.04 0 0 136214.172008-12-01 2008-12-31 136214.17 0 0 6 55.25 0.04 0 0 136269.422009-01-01 2009-01-31 136269.42 0 0 6 55.27 0.04 0 0 136324.692009-02-01 2009-02-28 136324.69 0 0 6 55.29 0.04 0 0 136379.982009-03-01 2009-03-31 136379.98 0 0 6 55.31 0.04 0 0 136435.292009-04-01 2009-04-30 136435.29 0 0 6 55.34 0.04 0 0 136490.632009-05-01 2009-05-31 136490.63 0 0 6 55.36 0.04 0 0 136545.992009-06-01 2009-06-30 136545.99 0 0 6 55.38 0.04 0 0 136601.372009-07-01 2009-07-31 136601.37 0 0 6 55.4 0.04 0 0 136656.772009-08-01 2009-08-31 136656.77 0 0 6 55.43 0.04 0 0 136712.22009-09-01 2009-09-30 136712.2 0 0 6 55.45 0.04 0 0 136767.652009-10-01 2009-10-31 136767.65 0 0 6 55.47 0.04 0 0 136823.122009-11-01 2009-11-30 136823.12 0 0 6 55.49 0.04 0 0 136878.612009-12-01 2009-12-31 136878.61 0 0 6 55.52 0.04 0 0 136934.132010-01-01 2010-01-31 136934.13 0 0 6 55.54 0.04 0 0 136989.672010-02-01 2010-02-28 136989.67 0 0 6 55.56 0.04 0 0 137045.232010-03-01 2010-03-31 137045.23 0 0 6 55.58 0.04 0 0 137100.812010-04-01 2010-04-30 137100.81 0 0 6 55.61 0.04 0 0 137156.422010-05-01 2010-05-31 137156.42 0 0 6 55.63 0.04 0 0 137212.052010-06-01 2010-06-30 137212.05 0 0 6 55.65 0.04 0 0 137267.72010-07-01 2010-07-31 137267.7 0 0 6 55.67 0.04 0 0 137323.372010-08-01 2010-08-31 137323.37 0 0 6 55.7 0.04 0 0 137379.072010-09-01 2010-09-30 137379.07 0 0 6 55.72 0.04 0 0 137434.792010-10-01 2010-10-31 137434.79 0 0 6 55.74 0.04 0 0 137490.532010-11-01 2010-11-30 137490.53 0 0 6 55.76 0.04 0 0 137546.292010-12-01 2010-12-31 137546.29 0 0 6 55.79 0.04 0 0 137602.082011-01-01 2011-01-31 137602.08 0 0 6 55.81 0.04 0 0 137657.892011-02-01 2011-02-28 137657.89 0 0 6 55.83 0.04 0 0 137713.722011-03-01 2011-03-31 137713.72 0 0 6 55.85 0.04 0 0 137769.572011-04-01 2011-04-30 137769.57 0 0 6 55.88 0.04 0 0 137825.452011-05-01 2011-05-31 137825.45 0 0 6 55.9 0.04 0 0 137881.352011-06-01 2011-06-30 137881.35 0 0 6 55.92 0.04 0 0 137937.272011-07-01 2011-07-31 137937.27 0 0 6 55.94 0.04 0 0 137993.212011-08-01 2011-08-31 137993.21 0 0 6 55.97 0.04 0 0 138049.182011-09-01 2011-09-30 138049.18 0 0 6 55.99 0.04 0 0 138105.172011-10-01 2011-10-31 138105.17 0 0 6 56.01 0.04 0 0 138161.182011-11-01 2011-11-30 138161.18 0 0 6 56.04 0.04 0 0 138217.222011-12-01 2011-12-31 138217.22 0 0 6 56.06 0.04 0 0 138273.282012-01-01 2012-01-31 138273.28 0 0 6 56.08 0.04 0 0 138329.362012-02-01 2012-02-29 138329.36 0 0 6 56.1 0.04 0 0 138385.462012-03-01 2012-03-31 138385.46 0 0 6 56.13 0.04 0 0 138441.592012-04-01 2012-04-30 138441.59 0 0 6 56.15 0.04 0 0 138497.742012-05-01 2012-05-31 138497.74 0 0 6 56.17 0.04 0 0 138553.912012-06-01 2012-06-28 138553.91 0 0 6 56.19 0.04 0 0 138610.1

Plan Eligibility~~~~~~~~~~~~~~~~~~~~~~~~

Splan Eligibility Eligible as of Event Date (06/30/2007)Begin Dt End Dt Status~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~01/01/1980 06/30/2007 Eligible


Run Date 09/05/2000Run Time 15:20:24



Plan Participation~~~~~~~~~~~~~~~~~~~~~~~~

Splan Participation Participating as of Participation Date (01/01/1980)Splan Participation Participating as of Participation Date (01/01/1980)

Benefit Eligibility~~~~~~~~~~~~~~~~~~~~~~~~

Eligible KUS_BE_F Splan NR Benefit EligibilityEligible KUS_BE_F1 Splan ER Benefit Elig.Eligible KUS_BE_F2 Splan Ben. Elig 1/1/99

Limit 415~~~~~~~~~~~~~~~~~~~~~~~~

415 Limit Definition: KU415LIM

FAE Limit/Adjusted: $21,666.66 $21,666.66Maximum 415(b) Limit/Adjusted: $135,000.00 $126,750.00 DC Fraction: 0.000000415(e) Limit: 0.00 DB Fraction: 0.000000Total SLA Benefit: 156,244.08Limit Used: 21,666.66Reduction: 134,577.42

Order Benefit Plan Function result Pmt amt1 L415 Pmt amt1 For 415 Only User Reduction Proration Pct~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~0 KUSP KUS_OF_F 13,020.34 1,805.56 N 0.00 13.860000


Run Date 09/05/2000Run Time 15:20:31



End of Report

Social Security Splan Social Security KUS_SS_F

Primary Insurance Amount: $1,062.50 # of Computation Yrs: 35Adjusted Primary Insurance Amt: $1,062.00 AIME: $2,358.00Eligibility Year: 2009 Birthdate: 06/29/1947NAW Indexing Year: 2007 Social Security Age: 66 yrsNAW Index Year Amount: $28,861.44 Social Security BCD: 06/29/2013

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Taxable Wage Actual Empl Taxable Natl Avg Indexed Indexed Amount

Year Base Amount Earnings Earnings Earnings Amount Used in Calc~~~~ ~~~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~1968 7,800.00 0.00 0.00 5,571.76 0.00 0.001969 7,800.00 0.00 0.00 5,893.76 0.00 0.001970 7,800.00 0.00 0.00 6,186.24 0.00 0.001971 7,800.00 0.00 0.00 6,497.08 0.00 0.001972 9,000.00 0.00 0.00 7,133.80 0.00 0.001973 10,800.00 0.00 0.00 7,580.16 0.00 0.001974 13,200.00 0.00 0.00 8,030.76 0.00 0.001975 14,100.00 0.00 0.00 8,630.92 0.00 0.001976 15,300.00 0.00 0.00 9,226.48 0.00 0.001977 16,500.00 0.00 0.00 9,779.44 0.00 0.001978 17,700.00 0.00 0.00 10,556.03 0.00 0.001979 22,900.00 0.00 0.00 11,479.44 0.00 0.001980 25,900.00 0.00 0.00 12,513.46 0.00 0.001981 29,700.00 0.00 0.00 13,773.10 0.00 0.001982 32,400.00 0.00 0.00 14,531.34 0.00 0.001983 35,700.00 0.00 0.00 15,239.24 0.00 0.001984 37,800.00 0.00 0.00 16,135.07 0.00 0.001985 39,600.00 0.00 0.00 16,822.51 0.00 0.001986 42,000.00 0.00 0.00 17,321.82 0.00 0.001987 43,800.00 0.00 0.00 18,426.51 0.00 0.001988 45,000.00 0.00 0.00 19,334.04 0.00 0.001989 48,000.00 0.00 0.00 20,099.55 0.00 0.001990 51,300.00 0.00 0.00 21,027.98 0.00 0.001991 53,400.00 0.00 0.00 21,811.60 0.00 0.001992 55,500.00 0.00 0.00 22,935.42 0.00 0.001993 57,600.00 0.00 0.00 23,132.67 0.00 0.001994 60,600.00 0.00 0.00 23,753.53 0.00 0.001995 61,200.00 0.00 0.00 24,705.66 0.00 0.001996 62,700.00 0.00 0.00 25,913.90 0.00 0.001997 65,400.00 0.00 0.00 27,426.00 0.00 0.001998 68,400.00 0.00 0.00 28,861.44 0.00 0.001999 72,600.00 0.00 0.00 28,861.44 0.00 0.002000 76,200.00 0.00 0.00 28,861.44 0.00 0.002001 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002002 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002003 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002004 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002005 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002006 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002007 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002008 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002009 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002010 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002011 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002012 76,200.00 260,000.00 76,200.00 28,861.44 76,200.00 76,200.002013 76,200.00 127,506.84 76,200.00 28,861.44 76,200.00 76,200.00

PeopleSoftReport ID: PAT06C SOCIAL SECURITY WORKSHEET Page No. 1

Run Date 09/05/2000Run Time 15:20:26

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Calculation Name: KUSPTEST Executed: 09/05/2000 15:11:02 Instance: 97ID: KU0001 Lewis,Douglas Benefit Plan: KUSP Event Date: 06/30/2007 Reason Cd: TV-Deferred Pymt ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

End of Report

==========================================================================================================================*** Benefit Plan Setup ***

==========================================================================================================================

Effective Date: 01/01/1960Description: GBI Salaried Plan Provider SetID: SHAREProvider: State of Accord Group Number: Deduction Code: Include in Nondiscrimination: N

==========================================================================================================================*** USDB Pension Plan Setup ***

==========================================================================================================================

Effective Date: 01/01/1960Pension Type: Qualified Plan Year Begins: 1/1 Ends: 12/31

==========================================================================================================================*** Plan Implementation ***

==========================================================================================================================

Effective Date: 01/01/1960

Description Active Type Name Process Prev-------------------------------- ------ ------------------ -------------- ------------Splan Eligibility Yes R Function Result KUS_PE_F NSplan Participation Service Yes R Function Result KUS_SVP_F NSplan FAE Consolidation Yes R Function Result KUS_CEFA_F NSplan Soc. Sec. Earnings Conso Yes R Function Result KUS_CESS_F NSplan Earn.Consol. Cash Bal. Yes R Function Result KUS_CECBF NSplan Participation Yes R Function Result KUS_PP_F NSplan Vested Service Yes R Function Result KUS_SVV_F NSplan Vested Service 1/1/99 Yes R Function Result KUS_SVV_F1 NSplan Vesting Yes R Function Result KUS_VT_F NSplan NR Benefit Eligibility Yes R Function Result KUS_BE_F NSplan ER Benefit Elig. Yes R Function Result KUS_BE_F1 NSplan Ben. Elig 1/1/99 Yes R Function Result KUS_BE_F2 NSplan high 5 FAE F Yes R Function Result KUS_FA_F NSplan Benefit Service Yes R Function Result KUS_SVB_F NSplan Social Security Yes R Function Result KUS_SS_F NSplan PIA at BCA Yes R Function Result KUS_ELPIAF NSplan Benefit Formula PIA Yes R Function Result KUS_BF_F NSplan Cash Balance Yes R Function Result KUS_CB_F NSplan Early/Late adjustment Yes R Function Result KUS_EL_F NSplan Cash Balance formula Yes R Function Result KUS_BF_F2 YFae for 415 limits Yes R Function Result KUFAE415_F YKU 415 limits Yes R Function Result KU_415_FR YSplan Optional Forms Yes R Function Result KUS_OF_F N

PeopleSoftReport ID: PAT07 PENSION PLAN SUMMARY Page No. 1

Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Plan Date Aliases ***

==========================================================================================================================

Effective Date: 01/01/1960NRD Alias Name: ADT65 ERD Alias Name: ADT55 VEST Alias Name: VST_DT1_P1Contribution Function Result: Social Security Calculator Duration Option: SERVICE_DUSpouse Eligibility Alias:


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Plan Eligibility ***

==========================================================================================================================

Function Result: KUS_PE_F Definition: KUS_PE_D1 Group: KUS_PE_D1 Start: 01/01/1960 Stop: EVENT_DT

Custom Statement: KUS_PE_D1 Description: Active salaried employees of G Active salaried employees of GBI.

Statement Type: Boolean Keyword: IF

COMPANY == (HIST) 'GBI' AN

Statement Type: Boolean Keyword:

EMPL_STAT == (HIST) 'A' AN

Statement Type: Boolean Keyword:

EMPL_TYPE == (HIST) 'S'


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Plan Participation ***

==========================================================================================================================

Function Result: KUS_PP_F Definition: KUS_PP_D1 Group: ALL Start: 01/01/1900 Stop: EVENT_DT Description: Splan Participation

Immediate Eligibility: NParticipation Age Requirements -

Required: YAge: 0Result: AGE_21

Service Requirements -Required: YOnly One Requirement Service 1: Result: KUS_SVP_F Service 2: Result:

Participation Date Adjustments: No Date Adjustments


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Service ***

==========================================================================================================================

Function Result: KUS_SVP_F Definition: KUS_SVPND1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: No service definition for Spla

Service -Service Type: E Elapsed Time Projection Method: Hours Consolidated:

Computation Period -Period: Calendar Month 1st Period Anniversary Year: N

Service Exclusion -Exclude Service Prior To -

Date: Exclude Service After -

Date: Contributions -

Required For Service: NContrib Name:

Hours/Time Dependency Select: Hours/Time - No dependencies Hours Def Time Requirement -

(none)Time Def Hours Requirement -

(none)

HR Status Adjustment Order -Future Status: 1Date Round: 2Add Time to Date: 3

Type of Elapsed Time -Form of Time: Duration Option: DUROP_P1D1 Raw Years

Period Result Conversion -Period Result Units: Period Result Decimal Conversion Duration Option:

Service Categories -

Category Name: CAT_DIS Disability Category Category Type: OInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -

Limit: No Limit Service: 0

Adjustments -

Category Name: CAT_LOA Leave of Absence Category Type: OInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -


Adjustments -

Category Name: CAT_TERM Termination


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Category Type: TInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -

Periods to Add Number: Period Units:


Adjustments -Final Result Conversion -

Final Service Result Units: Y Years Decimal Conversion Final Result Duration Option:

Final Result Adjustment -Add Service Amount: 0Subtract Service Amount: 0

Final Service Limit: Minimum Service Amount: 0Maximum Service Amount: 0

BREAK RULES -Definition: KUS_SVPBD1One year wait code -Service Restoration Rule: Count Breaks Number of Breaks Needed: 60Prior Service Minimum for Number of Breaks: YAlways Restore Service if Vested: YType of One-Year-Break Def -

Elapsed Time Year: Hire Anniversary Year Counting Period: Months

List of Action Categories -Category Category Description------------------- ------------------------------

Function Result: KUS_SVP_F Definition: KUS_SVP_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan Participation Service


Computation Period -Period: Calendar Month 1st Period Anniversary Year:







(none)




Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999



Category Name: CAT_DIS Disability Category Category Type: HInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -



Adjustments -

Category Name: CAT_HIR Hire Categories Category Type: HInclude for Service: YDate Round Option: Record Impacted: NAdjustment Rule -



Adjustments -

Category Name: CAT_LOA Leave of Absence Category Type: HInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -



Adjustments -

Category Name: CAT_RETURN Return Categroy Category Type: HInclude for Service: YDate Round Option: Record Impacted: NAdjustment Rule -



Adjustments -

Category Name: CAT_TERM Termination Category Type: TInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -





Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999




BREAK RULES -Definition: KUS_SVPBD1One year wait code -Service Restoration Rule: Count Breaks Number of Breaks Needed: 60Prior Service Minimum for Number of Breaks: YAlways Restore Service if Vested: YType of One-Year-Break Def -



Function Result: KUS_SVV_F Definition: KUS_SVN_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Vesting no svc. for splan


Computation Period -Period: Calendar Year 1st Period Anniversary Year: N







(none)






Periods to Add


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Number: Period Units:


Adjustments -




Adjustments -








BREAK RULES -Definition: KUS_SVVBD1One year wait code -Service Restoration Rule: Count Breaks Number of Breaks Needed: 60Prior Service Minimum for Number of Breaks: YAlways Restore Service if Vested: YType of One-Year-Break Def -



Function Result: KUS_SVV_F Definition: KUS_SVV_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan Vested Service





Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999






(none)





Category Name: CAT_HIR Hire Categories Category Type: HInclude for Service: YDate Round Option: DTRNDFOF Date Rnd to first of followingRecord Impacted: NAdjustment Rule -



Adjustments -

Category Name: CAT_LOA Leave of Absence Category Type: TInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -

Limit: Maximum Service: 0.25

Adjustments -Status Adjustment is: C Ignore Current Action/Reason If Action: RFL / Reason: / 6 M Months Add: 0

Reason:

Category Name: CAT_LTD Long Term Diasablility Category Type: TInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -


Adjustments -Status Adjustment is: C Ignore Current Action/Reason If Action: RFL / Reason: / 12 M Months


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Add: 0

Reason:

Category Name: CAT_PLA Paid Leave of Absence Category Type: TInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -



Reason:

Category Name: CAT_RFL Return from Leave Category Type: HInclude for Service: YDate Round Option: Record Impacted: NAdjustment Rule -


Adjustments -




Adjustments -

Category Name: STD Category Type: TInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -



Reason:

Final Result Conversion -Final Service Result Units: Y Years Decimal Conversion Final Result Duration Option:


Final Service Limit:


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Minimum Service Amount: 0Maximum Service Amount: 0




Function Result: KUS_SVB_F Definition: KUS_SVBND1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan benefit no service









(none)







Adjustments -

Category Name: CAT_LOA Leave of Absence Category Type: O


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Include for Service: Date Round Option: Record Impacted: NAdjustment Rule -


Adjustments -








BREAK RULES -Definition: KUS_SVBBD1One year wait code -Service Restoration Rule: Count Breaks Number of Breaks Needed: 60Prior Service Minimum for Number of Breaks: YAlways Restore Service if Vested: YType of One-Year-Break Def -



Function Result: KUS_SVB_F Definition: KUS_SVB_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan Benefit Service








(none)


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Time Def Hours Requirement -(none)








Adjustments -

Category Name: CAT_HIR Hire Categories Category Type: HInclude for Service: YDate Round Option: COIN_OR_NX Coincident or Next Following Record Impacted: NAdjustment Rule -



Adjustments -




Adjustments -

Category Name: CAT_RETURN Return Categroy Category Type: OInclude for Service: YDate Round Option: Record Impacted: NAdjustment Rule -



Adjustments -

Category Name: CAT_TERM Termination Category Type: TInclude for Service:


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Date Round Option: Record Impacted: NAdjustment Rule -







BREAK RULES -Definition: KUS_SVBBD1One year wait code -Service Restoration Rule: Count Breaks Number of Breaks Needed: 60Prior Service Minimum for Number of Breaks: YAlways Restore Service if Vested: YType of One-Year-Break Def -



Function Result: KUS_SVV_F1Definition: KUS_SVVND2 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan no vesting Svc. 7/1/85









(none)



Period Result Conversion -Period Result Units:


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Period Result Decimal Conversion Duration Option: Service Categories -

Category Name: CAT_HIR Hire Categories Category Type: HInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -



Adjustments -




Adjustments -











Function Result: KUS_SVV_F1Definition: KUS_SVV_D2 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan Vesting Svc. 7/1/85


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999









(none)





Category Name: CAT_HIR Hire Categories Category Type: HInclude for Service: YDate Round Option: Record Impacted: NAdjustment Rule -



Adjustments -

Category Name: CAT_LOA Leave of Absence Category Type: TInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -




Reason:

Category Name: CAT_LTD Long Term Diasablility Category Type: T


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Include for Service: Date Round Option: Record Impacted: NAdjustment Rule -




Reason:

Category Name: CAT_PLA Paid Leave of Absence Category Type: TInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -




Reason:

Category Name: CAT_RFL Return from Leave Category Type: HInclude for Service: YDate Round Option: Record Impacted: NAdjustment Rule -



Adjustments -




Adjustments -

Category Name: STD Category Type: TInclude for Service: Date Round Option: Record Impacted: NAdjustment Rule -


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999











Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Vesting ***

==========================================================================================================================

Function Result: KUS_VT_F Definition: KUS_VT_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Vesting for Splan

Vesting Schedule(s) -Schedule Name: 5YEARCLIFF

Interpolate: NSchedule Type: Cliff

Cliff Service Result: KUS_SVV_F 100% Vested After: 5 years

Full Vesting Conditions -Disability: YDeath: YCustom Statement: NRetirement Types: NUser Code: N

Forfeiture Conditions -Death with No Spouse Beneficiaries: NWithdrawal of Contributions: NCustom Statement: NUser Code: N


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Benefit Eligibility ***

==========================================================================================================================

Function Result: KUS_BE_F Definition: KUS_BE_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT

Criteria Selection -And Min Age Min Service Min Custom

Definition Name /Or Age Definition Svc Definition Pts Statement---------- -------- --- --- ---------- --- ---------- --- ---------KUS_BE_D1 CLAUSE1 Or 65 EVENTAGE 0 0 KUS_BE_D1 CLAUSE2 Or 60 EVENTAGE 10 KUS_SVV_F 0

Function Result: KUS_BE_F1 Definition: KUS_BE_D2 Group: ALL Start: 01/01/1960 Stop: EVENT_DT

Criteria Selection -And Min Age Min Service Min Custom

Definition Name /Or Age Definition Svc Definition Pts Statement---------- -------- --- --- ---------- --- ---------- --- ---------KUS_BE_D2 CLAUSE1 Or 55 EVENTAGE 5 KUS_SVV_F 0


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Final Average Earnings ***

==========================================================================================================================

Function Result: KUS_FA_F Definition: KUS_FA_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan High 5 FAE

Average Earnings Parameters -Find the Highest -

Periods: 60 Consecutive: YTake the Average from -

Out of the Last: 120 periods

Use Consolidated Earnings -Name: KUS_CEFA_F Splan FAE Consolidation

Partial Period Options -Keep if Needed Count:

Final Period Options -Keep if Needed

Limit Options -401(a)17

Name: 401(A)(17)Zeroes -

Use Short Service Options -

Use what you have Generated Earnings -

None Project Method: EARN_PROJE

Function Result: KUFAE415_FDefinition: KUFAE415_D Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Highest 3 year avgerage

Average Earnings Parameters -Find the Highest -

Periods: 36 Consecutive: YTake the Average from -

Out of the Last: 60 periods

Use Consolidated Earnings -Name: KUS_CEFA_F Splan FAE Consolidation

Partial Period Options -Always Use Count:

Final Period Options -Always Use

Limit Options -None

Zeroes -Replace with Look Back

Short Service Options -Use what you have

Generated Earnings -None

Project Method: EARN_PROJE


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Cash Balance Accounts ***

==========================================================================================================================


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Employee Accounts ***

==========================================================================================================================


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Social Security ***

==========================================================================================================================

Function Result: KUS_SS_F Definition: KUS_SS_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan Social Security

Social Security Benefit Type: Old Age Retirement Use -

Earnings: KUS_CESS_FCurrent Period Only

Earnings Regression Method -Use National Average Wage

Lag Year Regression Method -Use Alternative II Assumptions

Earnings Projection Method -Project Using

Projection Method Name: EARN_PROJEStart Projection -

with Actual Current Year Social Security Commencement - Use Social Security NRA

Date: Social Security Wage History Range -

Earliest Age: 21Latest Age: Use Social Security NRA

PIA Calculation Rules -Apply Early Commence Reduction: NApply Deferred Retire Credit: NDisregard Attained Age Rule: NDisregard Age 62 Entitle Rule: N


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Covered Compensation ***

==========================================================================================================================


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Early/Late Adjustments ***

==========================================================================================================================

Function Result: KUS_ELPIAFDefinition: KUS_ELPIAD Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Ben Com Age PIA GATT 6%

Adjustment Start Date: ADT62 Adjustment End Date: BENCOM_DT Decimals: 6

Subadjustments -Subadjustment: EARLY

Uses Method -Method: A Actuarial Equivalence Name:

Applies To: Reductions Only Decimals: 6Actuarial Assumption Set: GATT_6% Benefit Formula Name: KUS_BFPIADEmployee "From" Age -Age Field

Date: Employee "To" Age -Age Field

Date: ADNBCD Beneficiary "From" Age -Age Field

Date: Beneficiary "To" Age -Age Field

Date: Number of Adjustment Periods: Periods Between Dates

From Date: To Date: Months/Years:

Rules Use: Percent per Period Fraction per Period Over Periods------------------ ------------------- ------------

0 0 / 0 0

Function Result: KUS_EL_F Definition: KUS_EL_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan early/late adjustments

Adjustment Start Date: ADT65 Adjustment End Date: BENCOM_DT Decimals: 5

Subadjustments -Subadjustment: EARLY

Uses Method -Method: R Arithmetic Rules Name:

Applies To: Reductions Only Decimals: 5Actuarial Assumption Set: Benefit Formula Name: Employee "From" Age -Age Field


Date: Beneficiary "From" Age -Age Field




Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

From Date: BENCOM_DT To Date: ADT65 Months/Years: Y

Rules Use: Percentages Percent per Period Fraction per Period Over Periods------------------ ------------------- ------------

3 0 / 0 55 0 / 0 5

Subadjustment: LATE Uses Method -

Method: A Actuarial Equivalence Name:

Applies To: Increases Only Decimals: 5Actuarial Assumption Set: GATT_6% Benefit Formula Name: KUS_BF_D1 Employee "From" Age -Age Field


Date: ADNBCD Beneficiary "From" Age -Age Field



From Date: To Date: Months/Years:

Rules Use: Percent per Period Fraction per Period Over Periods------------------ ------------------- ------------

0 0 / 0 0


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Death Coverage Factors ***

==========================================================================================================================


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Benefit Calculation ***

==========================================================================================================================

Function Result: KUS_BF_F Definition: KUS_BF_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan Benefit Formula PIA offs

Payment Frequency: 12 Monthly Payment

Single Participant Married Participant--------------------- ---------------------

Form Code: LIFE Life Annuity LIFE Life Annuity Years Certain: 0 0Pct Continued: 0 0

Custom Statement: KUS_BF_D1 Description: Splan benefit formula PIA offs Splan benefit formula PIA offset.

Statement Type: Operation Keyword:

KUS_FA_F * .02 = TEMP01


TEMP01 * KUS_SVB_F = TEMP01


KUS_PIA_CS * .25 = TEMP02


TEMP01 - TEMP02 = TEMP03

Statement Type: Function Keyword: MAX

TEMP03 0 = KUS_BF_D1

Function Result: KUS_BF_F2 Definition: KUS_BF_D2 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan Cash Balance formuls

Payment Frequency: 12 Monthly Payment

Single Participant Married Participant--------------------- ---------------------

Form Code: LIFE Life Annuity LIFE Life Annuity Years Certain: 0 0Pct Continued: 0 0

Custom Statement: KUS_BF_D2 Description: See Custom Statement BENFO_CS See Custom Statement BENFO_CS for a complete description.


BENFO_CS = KUS_BF_D2


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Q D R O ***

==========================================================================================================================


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Employee/Employer Split ***

==========================================================================================================================


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Optional Forms ***

==========================================================================================================================

Function Result: KUS_OF_F Definition: KUS_OF_D1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan Optional Forms

Benefit Formula Name: KUS_BF_F Beneficiary Age at BCD Alias: Use Formset in 415 Processing: YBypass This Set If Custom Statement is True: Forms -

Form Code: JS Joint and Survivor Annuity Years Certain: 0Percent Continued: 50Method: R Actuarial Custom Statement: Constant: 0QJSA: YSpousal Consent: Default Form (Single): Default Form (Married): YSmall Benefit Cashout: For 415 Only: N

Actuarial Assumption Set: GATT_6% Gatt 6% - GAM 83 Lump Sum Ages and Formulas -

Employee Age Alias: Beneficiary Age Alias: Benefit Formula at NRD Name:

Minimums and Maximums -Maximum Lump Sum Amount: Minimum Lump Sum Amount: Small Benefit Cashout Threshold: 0

Use Alternate Assumption Set: Lump Sum Not Available:

Years Certain: 0 / Percent Continued: 50 / Level Income Parameters -

Social Security PIA Name: Threshold Age: 0

Cash Refund Form Parameters -Account Balance Result Name: Upon Death Pay Insurance As: Single Sum

Form Code: JS Joint and Survivor Annuity Years Certain: 0Percent Continued: 100Method: R Actuarial Custom Statement: Constant: 0QJSA: YSpousal Consent: Default Form (Single): Default Form (Married): Small Benefit Cashout: For 415 Only: N



Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999







Form Code: LIFE Life Annuity Years Certain: 0Percent Continued: 0Method: R Actuarial Custom Statement: Constant: 0QJSA: Spousal Consent: Default Form (Single): YDefault Form (Married): Small Benefit Cashout: For 415 Only: N








Form Code: LIFE Life Annuity Years Certain: 10Percent Continued: 0Method: R Actuarial Custom Statement: Constant: 0QJSA: Spousal Consent: Default Form (Single): Default Form (Married): Small Benefit Cashout: For 415 Only: N


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999








Form Code: LIO Level Income Option Years Certain: 0Percent Continued: 0Method: R Actuarial Custom Statement: Constant: 0QJSA: Spousal Consent: Default Form (Single): Default Form (Married): Small Benefit Cashout: For 415 Only: N






Social Security PIA Name: KUS_SS_F Threshold Age: 62


Form Code: LUMP Lump Sum Years Certain: 0Percent Continued: 0Method: R Actuarial Custom Statement: Constant: 0QJSA: Spousal Consent: Default Form (Single): Default Form (Married):


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Small Benefit Cashout: For 415 Only: N









Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** 415 Limits ***

==========================================================================================================================

Function Result: KU_415_FR Definition: KU415LIMIT Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: 415 Limits for KU companies

Processing Parameters -Limit Table Lookup: KU415TABLE

Post SSRA Actuarial Increase Parameters -Plan Adjustment: KUS_EL_F GATT Adjustment: KU_GATT_IF

Limit Reduction Factors: Prior to Age 62:

Plan Adjustment: KUS_EL_F GATT Adjustment: KU_GATT_RF

10 Year Participant: NService Definition: KUS_SVP_F

Average Earnings Limit - FAE Definition: KUFAE415_FFAE Limit User Code: NMin 10K for Non-DC Participant: Service Defintion: KUS_SVB_F

415(e) Information -No 415e information

Reduction Options -Prorate

Plan Name Form Set Order No--------- ------------------ --------


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Consolidated Earnings ***

==========================================================================================================================

Function Result: KUS_CEFA_FDefinition: KUS_CEFAD1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan FAE Consolidation

Accumulation Period -Period: M Calendar Month

Start Date (Month): 0 (Day): 0Accumulate Based On -

Earned Date Consolidation Based On -

Type: B Both Payroll Earns and Rate Special Accum:

BNS 100 0CMS 100 0

Use Actual Rates: YRound Method: Compensation Rate Effective On -

Current Period Month: 0 Day: 0Multiply By:

Limits and Adjustments -Minimum Earnings: 0Maximum Earnings: 0Plus Additional Amount: 0

Exclude Categories -Category Description----------- ------------------------------CAT_LOA Leave of Absence

Action/Reasons for Generation -

Category: CAT_DIS Disability Category Generation Method: CReplacement Method: 0Uplift Factor: 0

Other Fields and Field Values -

Partial Period: Disability Category Termination -

HR Action/Reason Category Break-In-Service Methods Annualize Options------------------------- ------------------------ -----------------CAT_TERM Termination S Use As Is

Hire/Rehire -HR Action/Reason Category Break-In-Service Methods Annualize Options------------------------- ------------------------ -----------------CAT_HIR Hire Categories S Use As Is

Function Result: KUS_CESS_FDefinition: KUS_CESSD1 Group: ALL Start: 01/01/1960 Stop: EVENT_DT Description: Splan Consolitation Soc. Sec.

Accumulation Period -Period: C Calendar Year

Start Date (Month): 0 (Day): 0Accumulate Based On -

Earned Date Consolidation Based On -

Type: W Payroll W2 Accumulator Special Accum:


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

Use Actual Rates: Round Method: Compensation Rate Effective On -

Current Period Month: 0 Day: 0Multiply By:

Limits and Adjustments -Minimum Earnings: 0Maximum Earnings: 0Plus Additional Amount: 0

Exclude Categories -Category Description----------- ------------------------------

Action/Reasons for Generation -

Category: CAT_DIS Disability Category Generation Method: CReplacement Method: 0Uplift Factor: 0

Other Fields and Field Values -

Partial Period: Disability Category Termination -

HR Action/Reason Category Break-In-Service Methods Annualize Options------------------------- ------------------------ -----------------CAT_TERM Termination A Annualize Count Days

Hire/Rehire -HR Action/Reason Category Break-In-Service Methods Annualize Options------------------------- ------------------------ -----------------CAT_HIR Hire Categories A Annualize Count Days


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Consolidated Hours ***

==========================================================================================================================


Run Date 09/05/2000Run Time 19:20:51

KUSP as of 12/31/1999

==========================================================================================================================*** Consolidated Contributions ***

==========================================================================================================================


Run Date 09/05/2000Run Time 19:20:55

KUSP as of 12/31/1999

End of Report

Scheduled Payment Record~~~~~~~~~~~~~~~~~~~~~~~~~Payment Provider Form Code Years Percent Payment Payment Payment AmountNo. Provider Name Form Description Guaranteed Continued Frequency End Date Nontax Payment Amount~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~1 LIFE 0 0 12 10594.65

Life Annuity 0.00~~~~~~~~~~~~~~~~~~~~~~~~

10594.65 0.00

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Employee Id KU0011 Benefit Deduction Record- Deduction Amount: 0.00Balance Adjustment Record- Adjustment Amount: 0.00 Nontax Adjustment Amount: 0.00Scheduled Payment Record- Payment Amount: 10594.65 Nontax Payment Amount: 0.00Onetime Payment Record- Payment Amount: 0.00 Nontax Payment Amount: 0.00~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

PeopleSoftReport ID: PAT08 TRUSTEE EXTRACT DETAILED REPORT Page No. 1

Run Date 09/06/2000Run Time 18:29:27

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Run ID. KUSP_DEC99 Payment End Date 12/31/1999 Check Date 12/31/1999Benefit Plan KUSP Employee Id KU0011 Identification No 551 25 4683Employee Record # 1~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Benefit Plan KUSP Benefit Deduction Record- Deduction Amount: 0.00Balance Adjustment Record- Adjustment Amount: 0.00 Nontax Adjustment Amount: 0.00Scheduled Payment Record- Payment Amount 10594.65 Nontax Payment Amount: 0.00Onetime Payment Record- Payment Amount 0.00 Nontax Payment Amount: 0.00~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~


Run Date 09/06/2000Run Time 18:29:27

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Run ID. KUSP_DEC99 Payment End Date 12/31/1999 Check Date 12/31/1999Benefit Plan KUSP Employee Id Identification No Employee Record # 0~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Benefit Deduction Record- Deduction Amount: 0.00Balance Adjustment Record- Adjustment Amount: 0.00 Nontax Adjustment Amount: 0.00Scheduled Payment Record- Payment Amount: 10594.65 Nontax Payment Amount: 0.00Onetime Payment Record- Payment Amount 0.00 Nontax Payment Amount: 0.00~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~


Run Date 09/06/2000Run Time 18:29:27

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Run ID. KUSP_DEC99 Payment End Date 12/31/1999 Check Date 12/31/1999Benefit Plan KUSP Employee Id Identification No Employee Record # 0~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

Record Type : 80 Scheduled Payment RecordBenefit Plan :Employee ID Employee Name Record # Payment Provider Form Code Payment Amount

No. Provider Name Form Description Nontax Payment Amount~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~KUL908 Susan Martinez 1 1 USAKUFDLTY LIFE 450.00

Fidelity Investments Life Annuity 0.00~~~~~~~~~~~~~~~~~~~~~~~~

450.000.00

KUL909 George Jordan 1 1 USAKUFDLTY JS 739.06Fidelity Investments Joint & Survivor Annuity 0.00

~~~~~~~~~~~~~~~~~~~~~~~~739.060.00

Benefit Plan KULRET 1189.060.00

Record Type - 80 Scheduled Payment Total 1189.060.00

PeopleSoftReport ID: PAT09 TRUSTEE EXTRACT SUMMARY REPORT - RECORD TYPE Page No. 1

Run Date 09/08/2009Run Time 13:43:51

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Run ID. KUL1299 Payment End Date 12/31/1999 Check Date 12/31/1999~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

PeopleSoftReport ID: PAT09 TRUSTEE EXTRACT SUMMARY REPORT - RECORD TYPE Page No. 2

Run Date 09/08/2009Run Time 13:43:51

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Run ID. KUL1299 Payment End Date 12/31/1999 Check Date 12/31/1999~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

QUALIFIED PRERETIREMENT SURVIVOR ANNUITYElection or Waiver of Benefit

(Sample Letter)



The GBI Salaried Plan (Plan) will pay a benefit to your spouse if:

• you are married when you die;

• you die before you terminate employment; and

• you do not reject this benefit.

This benefit is called a “qualified preretirement survivor annuity.” Unless you reject thisbenefit, the amount that will be paid to your spouse at your death will be [description of thebenefit].

You may decide that you do not want this benefit because of the cost involved. This benefit isvery similar to a life insurance contract because it provides a death benefit. As with any lifeinsurance contract, there is a cost associated with this death benefit protection. The Planprovides that you must pay the cost of the risk assumed by the Plan (i.e., the risk that thisbenefit will be paid if you die before retirement). This cost will be paid by means of a reductionin the retirement benefit you would otherwise receive at retirement. The cost of the benefit(i.e., the amount by which your benefit will be reduced) is [description of cost].

You can avoid this cost only by waiving the preretirement death benefit. However, if you doso, the Plan will not pay a death benefit to your spouse if you die before retirement.

You should discuss this matter with your spouse. If you decide to waive this benefit, you andyour spouse must complete the following form and return it to the Plan Administrator at theaddress shown below. Your waiver of this benefit will be effective only if your spouse agreesin writing with this action. Your spouse’s written consent can be given below (see “Spouse’sConsent to Waiver of Qualified Preretirement Survivor Annuity”).

If you previously rejected the preretirement death benefit, you may reinstate this benefit bycompleting this form below. Your spouse’s consent is not required to reinstate the benefit.

�� Check only item 1 or 2 below

�� Return this form to the Plan Administrator upon Completion

1. If you are not married check the box and complete the “Certification of Single Status”shown below.

[ ] I am not married and therefore, the coverage does not apply to me.

2. If you are married complete the information below; check only one of the two boxes below,and sign and date this form.

Spouse’s Name: _____________________________________________

Date of Marriage: ____________________________________________

Spouse’s Date of Birth: _______________________________________

Spouse’s Social Security No: __________________________________

[ ] I hereby elect the Qualified Preretirement Survivor Annuity. I understandthat if I should die prior to my retirement, or after separation from service - but beforemy vested benefits begin, my spouse will receive a monthly annuity in an amountequal to 50% of my benefit had I retired on my date of death. I also understand that ,the benefit payable to my spouse will be reduced for:

• Early Retirement benefits (if applicable);

• 50% Joint & Survivor Annuity form of payment; and

• Qualified Preretirement Surviving Spouse’s Coverage.

The coverage effective date is the date on which the Qualified Preretirement SurvivorAnnuity became effective -- and is the latest of the following dates:

• the date when I have completed 10 years of Service;

• the first anniversary of my marriage; or

• the date of reinstatement of previously rejected coverage.

The coverage ending date is the earliest of :

• my Normal Retirement Date;

• my benefit commencement date;

• my death, or divorce;

• the death of my spouse; or

• the first of the month following the date in which this coverage is revoked.

I understand that the amount of the pension benefit payable to me at retirement, or tomy surviving spouse in the event of my death before my retirement, or after separationfrom service - but before my vested benefits begin, will be reduced to pay for theQualified Preretirement Survivor Annuity protection during the period of coverage.

[ ] I hereby reject the Qualified Preretirement Survivor Annuity. I recognizethat my spouse will not receive a pension if I should die before I retire, or after mytermination of employment - but before my vested benefits begin.

_____________________________________________Date ___________________Signature of Employee

Important Note

If you are not married, this coverage does not apply to you. However, you must sign in thearea entitled “Certification of Single Status” on page 4, in the presence of a Notary Public, orauthorized Plan representative.

If you are married, and have rejected the Qualified Preretirement Survivor Annuity, yourspouse must consent to your declination by signing in the area entitled “Spousal Consent” inthe presence of a Notary Public.

SPOUSAL CONSENT

As the spouse of the above named employee, I have read and understand this QualifiedPreretirement Survivor Annuity form. I recognize that by agreeing not to elect this coverage, Iwill not be entitled to any benefit if my spouse should die before retirement or afterseparation of service, but before vested benefits begin.

With this knowledge, I hereby consent not to elect the Qualified Preretirement SurvivorAnnuity.

Signature of Spouse ___________________________________________________

Date ________________________________________________________________

NOTARY

I, _________________________________________________ a notary public in and for___________________________County, in the State of___________________________________, DO HEREBY CERTIFY that________________________________________________________ is personally known tome to be the same person whose name is subscribed to the preceding, and acknowledge thatsuch person appeared before me this day in person and that such person signed, sealed, anddelivered this instrument as a free and voluntary act, for the uses and purposes here set forth.

GIVEN under my hand and official seal, this ______ day of ____________________,19____.

Notary Public ______________________________________________________________

Commission Expires ________________________________, 19________________

CERTIFICATION OF SINGLE STATUS

I, _________________________________________________________ , hereby affirm that Iam not married.

Signature of Participant __________________________________________________

Date _________________________________________________________________

NOTARY

I, _________________________________________________ a notary public in and for___________________________County, in the State of___________________________________, DO HEREBY CERTIFY that________________________________________________________ is personally known tome to be the same person whose name is subscribed to the preceding, and acknowledge thatsuch person appeared before me this day in person and that such person signed, sealed, anddelivered this instrument as a free and voluntary act, for the uses and purposes here set forth.

GIVEN under my hand and official seal, this ______ day of ____________________,19____.

Notary Public ______________________________________________________________

Commission Expires ________________________________, 19_____________________

NOTICE TO PARTICIPANTS ELIGIBLE TOROLL OVER RETIREMENT PLAN DISTRIBUTIONS

(Sample Notice)

SPECIAL TAX NOTICE REGARDING PLAN PAYMENTS

This notice contains important information you will need before you decide how to receiveyour benefits from GBI Salaried Plan.

Summary

A payment from the Plan that is eligible for "rollover" can be taken in two ways. You canhave all or a portion of your payment either:

• Paid in a direct rollover; or • Paid to you.

A rollover is a payment of your Plan benefits to your individual retirement plan (IRA) or toanother employer plan. The choice you make will affect the tax you owe.

If you choose a Direct Rollover:

• Your payment will not be taxed in the current year and no income tax will bewithheld.

• Your payment will be made directly to your IRA or, if you choose, to anotheremployer plan that accepts your rollover.

• Your payment will be taxed later as you withdraw moneys from your IRA or theemployer plan.

If you choose to have your Plan benefits directly paid to you:

• You will receive only 80% of the payment, because the Plan Administrator isrequired to withhold 20% of the payment and send it to the IRS as income taxwithholding to be credited against any taxes you might owe.

• Your payment will be taxed in the current year unless you roll it over. You maybe able to use special tax rules that could reduce the tax you owe. However, ifyou receive the payment before age 59-½, you may also have to pay anadditional 10% penalty tax for early withdrawal.

2

• You can roll over the payment by paying it to your IRA or to another employerplan that accepts your rollover within 60 days of receiving the payment. Theamount rolled over will not be taxed until you take it out of the IRA or employerplan.

• If you want to roll over 100% of the payment to an IRA or an employer plan,you must find other money to replace the 20% that was withheld. If youroll over only the 80% that you received, you will be taxed on the 20% that waswithheld and that is not rolled over.

MORE INFORMATION

I. PAYMENTS THAT CAN AND CANNOT BE ROLLED OVERII. DIRECT ROLLOVERIII. PAYMENT PAID TO YOUIV. SURVIVING SPOUSES, ALTERNATE PAYEES, AND OTHER

BENEFICIARIES

I. Payments That Can and Cannot Be Rolled Over

Payments from the Plan may be "eligible rollover distributions." This means that they canbe rolled over to an IRA or to another employer plan that accepts rollover. Your PlanAdministrator should be able to tell you what portion of your payment is an eligible rolloverdistribution. The following types of payments cannot be rolled over:

Nontaxable Payments

In general, only the "taxable portion" of your payment is an eligible rolloverdistribution. If you have made "after-tax" employee contributions to the plan, thesecontributions will be nontaxable when they are paid to you, and they cannot berolled over. (After-tax employee contributions generally are contributions youmade from your own pay that were already taxed.)

Payments Spread Over Long Periods

You cannot roll over a payment if it is part of a series of equal (or almost equal)payments that are made at least once a year and that will last for

• your lifetime (or your life expectancy);

• your lifetime and your beneficiary's lifetime (or life expectancies); or

• a period of ten years or more.

4

Required Minimum Payments

Beginning in the year you reach age 70-½, a certain portion of your paymentcannot be rolled over because it is a "required minimum payment" that must bepaid to you.

II. Direct Rollover

You can choose a direct rollover of all or any portion of your payment that is an "eligiblerollover distribution," as described above. In a direct rollover, the eligible rolloverdistribution is paid directly from the Plan to an IRA or another employer plan that acceptsrollovers. If you choose a direct rollover, you are not taxed on a payment until you latertake it out of the IRA or the employer plan.

Direct Rollover to an IRA

You can open an IRA to receive the direct rollover. (The term "IRA," as used inthis notice, includes individual retirement accounts and individual retirementannuities.) If you choose to have your payment made directly to an IRA, contactan IRA sponsor (usually a financial institution) to find out how to have yourpayment made in a direct rollover to an IRA at that institution. If you are unsure ofhow to invest your money, you can temporarily establish an IRA to receive thepayment. However, in choosing an IRA, you may wish to consider whether theIRA you choose will allow you to move all or a part of your payment to another IRAat a later date, without penalties or other limitations. See IRS Publication 590,Individual Retirement Arrangements, for more information on IRAs (including limitson how often you can rollover between IRAs).

Direct Rollover to a Plan

If you are employed by a new employer that has a plan, and you want a directrollover to that plan, ask the administrator of that plan whether it will accept yourrollover. An employer plan is not legally required to accept a rollover. If your newemployer's plan does not accept a rollover, you can choose a direct rollover to anIRA.

Direct Rollover of a Series of Payments

If you receive eligible rollover distributions that are paid in a series for less than tenyears, your choice to make or not make a direct rollover for a payment will apply toall later payments in the series until you change your election. You are free tochange your election for any later payment in the series.

5

III. Payment Paid to You

If you have the payment made to you, it is subject to 20% income tax withholding. Thepayment is taxed in the year you receive it unless, within 60 days, you roll it over to anIRA or another plan that accepts rollovers. If you do not roll it over, special tax rules mayapply.

Income Tax Withholding:

Mandatory Withholding

If any portion of the payment to you is an eligible rollover distribution, the Plan isrequired by law to withhold 20% of that amount. This amount is sent to the IRS asincome tax withholding. For example, if your eligible rollover distribution is$10,000, only $8,000 will be paid to you because the Plan must withhold $2,000 asincome tax. However, when you prepare your income tax return for the year, youwill report the full $10,000 as a payment from the Plan. You will report the $2,000as tax withheld, and it will be credited against any income tax you owe for the year.

Voluntary Withholding

If any portion of your payment is not an eligible rollover distribution but is taxable,the mandatory withholding rules described above do not apply. In this case, youmay elect not to have withholding apply to that portion. To elect out of withholding,ask your Plan Administrator for the election form and related information.

Sixty-Day Rollover Option

If you have an eligible rollover distribution paid to you, you can still decide to rollover all or part of it to an IRA or another employer plan that accepts rollover. If youdecide to roll over, you must make the rollover within 60 days after you receivethe payment. The portion of your payment that is rolled over will not be taxed untilyou take it out of the IRA or the employer plan.

You can roll over up to 100% of the eligible rollover distribution, including anamount equal to the 20% that was withheld. If you choose to roll over 100%, youmust find other money within the 60-day period to contribute to the IRA or theemployer plan to replace the 20% that was withheld. On the other hand, if you rollover only the 80% that you received, you will be taxed on the 20% that waswithheld.

6

Example

Your eligible rollover distribution is $10,000, and you choose to have it paidto you. You will receive $8,000, and $2,000 will be sent to the IRS asincome tax withholding. Within 60 days after receiving the $8,000, you mayroll over the entire $10,000 to an IRA or employer plan. To do this, you rollover the $8,000 received from the Plan, and you will have to find $2,000from other sources (your savings, a loan, etc.). In this case, the entire$10,000 is not taxed until you take it out of the IRA or employer plan. If youroll over the entire $10,000 when you file your income tax return you mayget a refund of the $2,000 withheld. If, on the other hand, you roll over only$8,000, the $2,000 you did not roll over is taxed in the year it was withheld. When you file your income tax return you may get a refund of part of the$2,000 withheld. (However, any refund is likely to be larger if you roll overthe entire $10,000.)

Additional 10% Tax If You Are Under Age 59 ½

If you receive a payment before you reach age 59-½ and you do not roll it over,then, in addition to the regular income tax, you may have to pay an extra tax equalto 10% of the taxable portion of the payment. The additional 10% tax does notapply to your payment if it is:

(1) paid to you because you separate from service with your employerduring or after the year you reach age 55;

(2) paid because you retire due to disability;

(3) paid to you as equal (or almost equal) payments over your life or lifeexpectancy (of your and your beneficiary's lives or life expectancies); or

(4) used to pay certain medical expenses. See IRS Form 5329 for moreinformation on the additional 10% tax.

Special Tax Treatment

If your eligible rollover distribution is not rolled over, it will be taxed in the year yourreceive it. However, if it qualifies as a "lump sum distribution," it may be eligible forspecial tax treatment. A lump sum distribution is a payment, within one year, ofyour entire balance under the Plan (and certain other similar plans of theemployer) that is payable to you because you have reached age 59-½ ,or haveseparated from service with your employer (or, in the case of a self-employedindividual, because you have reached age 59-½ or have become disabled). For apayment to qualify as a lump sum distribution, you must have been a participant inthe Plan for at least 5 years.

7

The special tax treatment for lump sum distributions is described below.

Five-Year Averaging

If you receive a lump sum distribution after you are age 59-½, you may beable to make a one-time election to figure the tax on the payment by using"5-year averaging." Five-year averaging often reduces the tax you owebecause it treats the payment much as if it were paid over 5 years.

Ten-Year Averaging if You Were Born Before January 1, 1936

If you receive a lump sum distribution and you were born before January 1,1936, you can make a one-time election to figure the tax on the payment byusing "10-year averaging" (using 1986 tax rates) instead of 5-yearaveraging (using current tax rates). Like the 5-year averaging rules, 10-yearaveraging often reduces the tax you owe.

Capital Gain Treatment If You Were Born Before January 1, 1936

In addition, if your receive and lump sum distribution and you were bornbefore January 1, 1936, you may elect to have the part of your paymentthat is attributable to your pre-1974 participation in the Plan (if any) taxed aslong-term capital gain at a rate of 20%.

There are other limits on the special tax treatment for lump sum distributions. Forexample, you can generally elect this special tax treatment only once in yourlifetime, and the election applies to all lump sum distributions that you receive inthat same year. If you have previously rolled over a payment from the Plan (orcertain other similar plans of the employer), you cannot use this special taxtreatment for later payments from the Plan. If you roll over your payment to anIRA, you will not be able to use this special tax treatment for later payments fromthe IRA. Also, if you roll over only a portion of your payment to an IRA, this specialtax treatment is not available for the rest of the payment. Additional restrictionsare described in IRS Form 4972, which has more information on lump sumdistributions and how you elect the special tax treatment.

Employer Stock or Securities

There is a special rule for a payment from the Plan that includes employer stock(or other employer securities). To use this special rule, (1) the payment mustqualify as a lump sum distribution, as described above (or would qualify exceptthat you do not yet have 5 years of participation in the Plan), or (2) the employerstock included in the payment must be attributable to "after-tax" employee

8

contributions, if any. Under this special rule, you must have the option of notpaying tax on the "net unrealized appreciation" of the stock until you sell the stock. Net unrealized appreciation generally is the increase in the value of the employerstock while it was held by the Plan. For example, if employer stock wascontributed to your Plan account when the stock was worth $1,000 but the stockwas worth $1,200 when you received it, you would not have to pay tax on the $200increase in value until you later sold the stock.

You may instead elect not to have the special rule apply to the net unrealizedappreciation. In this case, your net unrealized appreciation will be taxed in theyear you receive the stock, unless you roll over the stock. The stock (including anynet unrealized appreciation) can be rolled over to an IRA or another employer planeither in a direct rollover or a rollover that you make yourself.

If you receive employer stock in a payment that qualifies as a lump sumdistribution, the special tax treatment for lump sum distributions described above(such as 5-year averaging) also may apply. See IRS Form 4972 for additionalinformation on these rules.

IV. Surviving Spouses, Alternate Payees, and Other Beneficiaries

In general, the rules summarized above that apply to payments to employees also applyto payments to surviving spouses of employees and to spouses or former spouses whoare "alternate payees." You are an alternate payee if your interest in the Plan resultsfrom a "qualified domestic relations order," which is an order issued by a court, usually inconnection with a divorce or legal separation. Some of the rules summarized above alsoapply to a deceased employee's beneficiary who is not a spouse. However, there aresome exceptions for payments to surviving spouses, alternate payees, and otherbeneficiaries that should be mentioned.

If you are a surviving spouse, you may choose to have an eligible rollover distribution paidin a direct rollover to an IRA or paid to you. If you have the payment paid to you, you cankeep it or roll it over yourself to an IRA but you cannot roll it over to an employer plan. Ifyou are an alternate payee, you have the same choices as the employee. Thus, you canhave the payment paid as a direct rollover or paid to you. If you have it paid to you, youcan keep it or roll it over yourself to and IRA or to another employer plan that acceptsrollovers. If you are a beneficiary other than the surviving spouse, you cannot choose adirect rollover, and you cannot roll over the payment yourself.

If you are a surviving spouse, an alternate payee, or another beneficiary, your payment isnot subject to the additional 10% tax described in section III above, even if you areyounger than age 59-½.

If you are a surviving spouse, an alternate payee, or another beneficiary, you may be ableto use the special tax treatment for lump sum distributions and the special rule for

9

payments that include employer stock, as described in section III above. If you receive apayment because of the employee's death, you may be able to treat the payment as alump sum distribution if the employee met the appropriate age requirements, whether ornot the employee had 5 years of participation in the Plan.

HOW TO OBTAIN ADDITIONAL INFORMATION

This notice summarizes only the federal (not state or local) tax rules that might apply toyour payment. The rules described above are complex and contain many conditions andexceptions that are not included in this notice. Therefore, you may want to consult with aprofessional tax advisor before you take a payment of your benefits from the Plan. Also,you can find more specific information on the tax treatment of payments from qualifiedretirement plans in IRS Publication 575, Pension and Annuity Income, and IRSPublication 590, Individual Retirement Arrangements. These publications are availablefrom your local IRS office or by calling 1-800-TAX-FORMS.

DIRECT ROLLOVER ELECTION FORMGBI Salaried Plan

(Sample Form)

Douglas Lewis Date: 09/05/20003569 Malta Ave Social Security No: 058-39-2799Newark, NJ 07112

I. Distribution Information:

Amount of distribution: _____________________________________________(If distribution is for the entire account balance enter "account balance")

II. Information About Plan or IRA to Receive Direct Rollover:

Name of Plan:_________________________________________________________

Name of Plan Administrator:______________________________________________

Address of Plan:_______________________________________________________

_______________________________________________________

OR

Name of Plan Trustee or Custodian of IRA :_________________________________

Address of Plan Trustee or Custodian:______________________________________

Account Number of IRA: ________________________________________________

Check which Applies to the Plan to Receive Your Rollover:

___ The plan is a qualified plan under Internal Revenue Code Section 401(a).

___ The plan accepts direct rollover contributions.

___ The plan accepts noncash contributions (optional).

I hereby certify that the information I have entered on this form is true, correct, and complete.

______________________________________________________ Date_______________ Signature of Participant

NOTICE OF BENEFIT SUSPENSION - Oracle Help Center · NOTICE OF BENEFIT SUSPENSION ... Your pension...

Documents

Transcript of NOTICE OF BENEFIT SUSPENSION - Oracle Help Center · NOTICE OF BENEFIT SUSPENSION ... Your pension...